domains / families / research / acr-mechanism

acr-mechanism

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Use when the mechanism analysis for a 《会计研究》 (Accounting Research) manuscript is missing or mis-specified — the channel must be an information mechanism (reduce information asymmetry, raise disclosure quality, constrain earnings management, improve audit assurance), not a generic pricing or financing channel. Use after the main result holds.

When to use

• Mechanism analysis for Accounting Research manuscripts
• Information mechanism specification
• Testing information asymmetry reduction
• Testing disclosure quality improvement
• Testing earnings management constraints
• Testing audit assurance improvement
• Cross-sectional moderation by information environment
• Excluding alternative mechanisms like governance or financing

When not to use

• Generic pricing channels
• Financing channels
• Tasks where the main result does not hold
• Mechanisms not related to accounting information production, disclosure, or assurance

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