Use when constructing or auditing accounting measures for 《会计研究》 (Accounting Research) — discretionary accruals (modified Jones), real earnings management (Roychowdhury), conservatism (Basu / C-Score), comparability, disclosure indices, audit-quality and tax-avoidance proxies — so each measure is built transparently and reproducibly. Use before identification.
no risky patterns detected
Type: Agent skill (SKILL.md) · Category: Security · Source: https://github.com/brycewang-stanford/Awesome-Journal-Skills/tree/HEAD/Accountin
| Capabilities (fewer powerful permissions = higher) | 50/50 |
| Maintenance | 35/35 |
| Documentation | 15/15 |
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