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tar-theory-development

separate

Use when the economic mechanism, analytical model, or predictions are the bottleneck for a The Accounting Review (TAR) manuscript — articulating why an accounting effect occurs and deriving testable predictions or model propositions. Builds the argument; it does not design identification (tar-methods) or run the estimation (tar-data-analysis).

When to use

• articulating why an accounting effect occurs
• deriving testable predictions
• deriving model propositions
• building the argument
• developing analytical models
• solving for equilibrium
• presenting comparative statics
• grounding hypotheses in psychology and accounting theory

When not to use

• designing identification
• running the estimation

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