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.
The English summary is being prepared. Showing the original description.
Run score Not tested
See how to installReview the instructions the agent will receive before you install.
本刊审稿人会逐项检查会计度量的构造。每个度量都要说明：估计模型、估计粒度（分年×分行业）、样本要求、缩尾/标准化、符号方向。不能只丢一个变量名。
《会计研究》由中国会计学会主办，是 CSSCI 唯一权威顶级会计学期刊，审稿人会逐项核验盈余管理 DA、会计稳健性、信息披露质量等代理变量的构造与争议。下表对齐审稿期待与退稿模式：
| 审稿期待 | 达标线 | 常见退稿模式 |
|---|---|---|
| 估计粒度透明 | DA 分年×分行业、≥10/15 观测门槛 | 只写"用修正 Jones 算 DA" |
| 多度量互证 | 主度量 + ≥1 替代（应计↔真实） | 盈余管理只用单一 DA |
| 自建指数可复现 | 编码手册、条目清单、Kappa | 披露指数无编码规则 |
虚构稿用可操纵性应计衡量盈余管理，构造走查（示意）：模型与粒度——修正 Jones，按证监会行业门类×年度回归、每组 ≥15 观测，取残差为 DA；总应计口径——现金流量表法（净利润−经营现金流），稳健性用资产负债表法互验；方向与缩尾——连续变量上下 1% 缩尾，|DA| 越大盈余管理越强，正负向分别讨论增/减利润操纵；替代度量——真实盈余管理（Roychowdhury 三分量合成），主结果 |DA| 系数 −0.014（t≈2.3），替代度量下方向一致。
上述系数与门槛为演示构造规范的示意值，非真实估计。
本刊已刊论文多在正文给变量定义表、交代度量估计细节。是否要求提交度量计算代码或中间变量，以编辑部最新稿约为准。
【主度量】<名称 + 模型 + 估计粒度>
【构造透明度】模型□ 粒度□ 样本□ 缩尾□ 方向□
【替代度量】<≥1 个，用于稳健性>
【自建指数】编码手册□ 一致性(Kappa)□（如适用）
【与机制对齐】<度量↔信息机制>
【下一步】acr-identification
No reviews yet. Tell others what you thought.
No login needed. Share how it worked for you, ask a question, or note where it did not run.
No comments yet. Be the first to write one.
Use when packaging AAAI code, data, multimedia appendices, technical appendices, reproducibility evidence, and post-acceptance artifact releases without violating double-blind or immutable-supplement rules.
The English summary is being prepared. Showing the original description.
Use when drafting an AAAI author response (rebuttal) under the single short character-limited author-feedback window, the no-URL rule, no-new-results guidance, AI-generated-review handling, and the AAAI two-phase review process where Phase-2 papers receive one feedback round before SPC/AC discussion.
The English summary is being prepared. Showing the original description.
Use when preparing an accepted AAAI paper for camera-ready source submission to AAAI Press, including proceedings page limits, two-column template compliance, copyright transfer, purchased extra technical pages, deanonymization, registration, oral or poster presentation, and final public artifact release.
The English summary is being prepared. Showing the original description.
Use when designing or auditing AAAI experiments for the broad-AI program committee, including baselines, ablations, statistical significance, robustness, human evaluation, AI-for-Social-Impact and alignment/safety evidence, compute and cost reporting, and reproducibility-checklist alignment for Phase-1 survival.
The English summary is being prepared. Showing the original description.
Use when positioning an AAAI paper's novelty against archival work, contemporaneous arXiv or workshop papers, and AAAI/IJCAI/NeurIPS/ICML/ICLR neighbors across the broad AI scope, while staying inside AAAI's dual-submission and AI-as-source policy constraints and writing a related-work section legible to non-specialist reviewers.
The English summary is being prepared. Showing the original description.
Use when strengthening an AAAI paper's reproducibility checklist (placed after references), experimental traceability, seed and hyperparameter reporting, compute and cost disclosure, dataset access and licensing, code/data ZIP readiness, and the claim-to-evidence map that Phase-1 reviewers use to judge rigor across AAAI's broad AI scope.
The English summary is being prepared. Showing the original description.