Accounting Research Institutional Standards
Standardizes and verifies institutional, regulatory, and accounting standard backgrounds for academic manuscripts targeting Accounting Research (会计研究).
Designed specifically for researchers submitting to 《会计研究》(Accounting Research), the acr-institutional-standards skill ensures absolute accuracy in institutional and regulatory background descriptions. It guides authors in verifying accounting standard names, official document numbers (文号), tiered effective dates, mandatory versus voluntary adoption scopes, and exogeneity arguments. By preventing common empirical pitfalls such as conflating publication dates with effective dates or missing IFRS divergence details, this skill fortifies causal identification strategies (e.g., staggered DID) and satisfies rigorous editorial standards.