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revacc-theory-development

separate

Use when the economic mechanism, analytical model, or testable predictions are the bottleneck for a Review of Accounting Studies (RAST) manuscript — articulating the friction behind an accounting effect or building a parsimonious disclosure/contracting model with proven propositions. Builds the argument; it does not design identification (revacc-methods) or run estimation (revacc-data-analysis).

When to use

• articulating the friction behind an accounting effect
• building a parsimonious disclosure/contracting model
• developing testable predictions
• solving for equilibrium and comparative statics
• deriving directional predictions from accounting and information economics
• grounding hypotheses in psychology plus accounting theory

When not to use

• designing identification
• running estimation

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