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jae-theory-development

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Use when building the economic argument and predictions for a Journal of Accounting and Economics (JAE) manuscript — grounding hypotheses in agency, information-economics, contracting, or disclosure theory so the paper applies economic theory to explain accounting phenomena rather than reporting a bare correlation.

When to use

• building economic arguments for JAE manuscripts
• grounding hypotheses in agency theory
• applying information economics to accounting
• deriving directional and falsifiable predictions
• specifying cross-sectional variation for mechanism tests
• distinguishing opportunism from efficient contracting
• developing analytical or archival theory

When not to use

• reporting bare correlations without economic logic
• behavioral hand-waving without economic incentives
• normative claims about standards
• reverse-engineering predictions from data

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