tar-theory-development
Use when the economic mechanism, analytical model, or predictions are the bottleneck for a The Accounting Review (TAR) manuscript — articulating why an accounting effect occurs and deriving testable predictions or model propositions. Builds the argument; it does not design identification (tar-methods) or run the estimation (tar-data-analysis).
Profile →npx skills add brycewang-stanford/Awesome-Journal-Skills --skill tar-theory-development --agent claude-code
Same command for any agent — swap --agent for codex, cursor, copilot.
Weekly change comes from our own snapshots, not the repository page — it measures attention, not adoption.
# Mechanism & Model Development (tar-theory-development) ## When to trigger - Predictions read as bald associations ("disclosure X relates to outcome Y") with no economic logic - You have archival results and are tempted to write predictions around them (HARKing risk) - An analytical paper needs a clean model, equilibrium, and comparative statics - Mediating channels (information asymmetry, agency costs, real effects) are claimed but not modeled - A reviewer says "the prediction is mechanical," "what is the friction?", or "why would this hold?" ## The TAR theory bar TAR is open to all methods, but it does not publish atheoretical regressions. Whether the paper is archival, experimental, or analytical, every prediction must rest on an **explicit economic mechanism** — typically an information friction (asymmetric information, adverse selection, moral hazard), an agency conflict, a contracting or monitoring force, a processing/attention constraint, or a real-decision channel through which accounting information changes behavior. Name the friction and the channel verb (reduces information asymmetry, tightens monitoring, relaxes a covenant, disciplines investment, deters tax aggressive
- When to trigger
- The TAR theory bar
- The three theory lanes at TAR
- Building a prediction (the mechanism chain)
- For analytical papers specifically
- Checklist
- Anti-patterns
- Output format
What does the tar-theory-development skill do?
Use when the economic mechanism, analytical model, or predictions are the bottleneck for a The Accounting Review (TAR) manuscript — articulating why an accounting effect occurs and deriving testable predictions or model propositions. Builds the argument; it does not design identification (tar-methods) or run the estimation (tar-data-analysis).
How do I install it?
Run `npx skills add brycewang-stanford/Awesome-Journal-Skills --skill tar-theory-development --agent claude-code` — it drops the skill into your project so the agent can pick it up. Swap the --agent value for codex, cursor or copilot if you use one of those.
Where does this skill come from?
From brycewang-stanford/Awesome-Journal-Skills, a repository with 909 stars. We read it straight from the repository tree rather than a submitted listing, so what you see here is what is actually published.
Is a popular skill a good skill?
Not necessarily. Stars measure attention, not adoption — a repository can trend for a week and be abandoned. That is why we show the weekly change from our own snapshots next to the total, instead of a single flattering number.