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car-theory-development

separate

Use when building the conceptual engine of a Contemporary Accounting Research (CAR) manuscript — the economic or behavioral mechanism, predictions/hypotheses, or the formal model — adapted to whether the paper is archival, experimental, analytical, or qualitative. Builds the argument; it does not run estimation (car-data-analysis) or frame the contribution (car-contribution-framing).

When to use

• building conceptual engine of CAR manuscript
• developing economic or behavioral mechanism
• formulating predictions and hypotheses
• developing formal model
• archival theory development
• experimental theory development
• analytical theory development
• qualitative theory development

When not to use

• running estimation
• framing the contribution

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