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jae-contribution-framing

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Use when articulating the contribution of a Journal of Accounting and Economics (JAE) manuscript — stating explicitly what the paper teaches about accounting's economic role (information content, contracting, disclosure, standards) and why an economics-based result advances the positive-accounting literature beyond an incremental correlation.

When to use

• articulating JAE manuscript contribution
• stating economic understanding of accounting phenomena
• identifying mechanisms for why accounting matters economically
• resolving economic tensions between competing explanations
• framing clean identification of causal economic results
• informing standards or regulation positively
• quantifying economic magnitude of results
• closing contribution in discussion with implications

When not to use

• documenting new associations without economic understanding
• framing contribution as 'first to study X'
• presenting mechanism-free results as theory advances
• overclaiming causality beyond identification design
• normative policy prescriptions instead of positive consequences
• significance without economic interpretation

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