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jar-theory-development

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Use when building the economic mechanism and deriving signed, falsifiable predictions for a Journal of Accounting Research (JAR) manuscript — grounding hypotheses in information economics, contracting, and disclosure theory rather than psychology-style construct chains. Builds the mechanism; it does not design the empirical test (jar-methods) or run it (jar-data-analysis).

When to use

• building the economic mechanism
• deriving signed, falsifiable predictions
• grounding hypotheses in information economics
• grounding hypotheses in contracting theory
• grounding hypotheses in disclosure theory
• motivating empirical predictions from an analytical model
• specifying cross-sectional variation
• deriving comparative statics

When not to use

• designing the empirical test
• running the empirical test
• psychology-style construct chains
• latent-construct theorizing
• mediator-moderator style theorizing

Skill page

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