domains / families / research / tar-contribution-framing

tar-contribution-framing

separate

Use when results exist but the accounting contribution is thin or implicit for a The Accounting Review (TAR) manuscript — turning findings into an explicit statement of what the field now knows, with credible bounds and implications. Frames the contribution; it does not build the mechanism (tar-theory-development) or position against the literature (tar-literature-positioning).

When to use

• turning findings into an explicit statement of what the field now knows
• framing the contribution for a TAR manuscript
• stating boundary conditions and implications
• calibrating causal language to identification strength
• structuring the discussion section

When not to use

• building the mechanism
• positioning against the literature

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