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acr-measurement

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Use when constructing or auditing accounting measures for 《会计研究》 (Accounting Research) — discretionary accruals (modified Jones), real earnings management (Roychowdhury), conservatism (Basu / C-Score), comparability, disclosure indices, audit-quality and tax-avoidance proxies — so each measure is built transparently and reproducibly. Use before identification.

When to use

• constructing discretionary accruals (modified Jones)
• constructing real earnings management (Roychowdhury)
• constructing conservatism (Basu / C-Score)
• constructing comparability measures
• constructing disclosure indices
• constructing audit-quality proxies
• constructing tax-avoidance proxies
• auditing accounting measures for transparency

When not to use

• identification strategies
• tasks not related to accounting measure construction

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