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tar-topic-selection

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Use when choosing or sharpening a research question for a The Accounting Review (TAR) manuscript — testing whether the question is contribution-driven, identifiable with accounting data, and a fit for TAR versus JAR/JAE or a specialist AAA section journal. Selects and scopes the question; it does not build the model (tar-theory-development) or design identification (tar-methods).

When to use

• Choosing a research question for TAR
• Sharpening a research question
• Testing if a question is contribution-driven
• Testing if a question is identifiable with accounting data
• Determining fit for TAR versus JAR/JAE
• Determining fit for TAR versus specialist AAA section journals
• Repositioning a question from finance to accounting
• Scoping a question with a regulatory or institutional shock

When not to use

• Building the model
• Designing identification
• Data-first fishing without an accounting question
• Finance in disguise
• Replication without contribution
• Prestige targeting

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