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acr-robustness

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Use when building the robustness section for a 《会计研究》 (Accounting Research) manuscript — replacing accounting measures with alternatives, adding governance / institutional controls, placebo tests, and endogeneity follow-ups — so the main result survives an accounting referee's scrutiny. Use after mechanism is settled.

When to use

• replacing accounting measures with alternatives
• adding governance and institutional controls
• conducting placebo and pseudo tests
• performing endogeneity follow-ups
• checking sensitivity of results to measures and settings

When not to use

• settling the mechanism
• initial main result estimation

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