Agent skill

Tar Theory Development

by franklee16 in franklee16/academic-research-skills

A skill your agent uses when the economic mechanism, analytical model, or predictions are the bottleneck for a The Accounting Review (TAR) manuscript — articulating why an accounting effect occurs…

No licenceAuto-check passedBusiness, Finance & HR

Install Tar Theory Development

skills CLI
$ npx skills add franklee16/academic-research-skills --skill tar-theory-development -a claude-code

Project install by default; add -g for ~/.claude/skills/.

GitHub CLI
$ gh skill install franklee16/academic-research-skills tar-theory-development --agent claude-code

Project scope by default; add --scope user for a personal install. Needs GitHub CLI 2.90.0 or later (public preview).

Manual copy
$ git clone --depth 1 https://github.com/franklee16/academic-research-skills.git skills-src && mkdir -p .claude/skills && cp -r skills-src/Awesome-Journal-Skills-main/The-Accounting-Review-Skills/skills/tar-theory-development .claude/skills/tar-theory-development && rm -rf skills-src

Use ~/.claude/skills/ instead of .claude/skills for a personal install. The folder must contain SKILL.md.

Claude Code skills documentation · loads skills from .claude/skills/

Facts

Skill name
tar-theory-development
GitHub stars
223
Used in
1 other repo
Token cost
~1.3k tokens
SKILL.md length
515 words
Files
1
Skills in repo
1,617
Repo updated
First seen
Licence
None found

At a glance

A skill your agent uses when the economic mechanism, analytical model, or predictions are the bottleneck for a The Accounting Review (TAR) manuscript — articulating why an accounting effect occurs…

  • Works in 5 steps: Setting & construct — the accounting… → Friction — the information or agency… → Channel — the economic process linking… → …
  • The economic mechanism
  • SKILL.md covers When to trigger, The TAR theory bar, The three theory lanes at TAR and Building a prediction (the…, plus 4 more sections
  • Instructions only: no scripts, shell commands, URLs or credentials in SKILL.md

What it does

Tar Theory Development is an agent skill from franklee16/academic-research-skills. 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).

Its SKILL.md is about 1.3k tokens, which your agent loads only when the skill is triggered. It is a single SKILL.md file with no bundled scripts.

It sits in Business, Finance & HR, covering Accounting and bookkeeping and Data analysis. The repository describes itself as: Comprehensive collection of Claude Code skills for academic research in economics, finance, and social sciences.

When your agent uses it

  • The economic mechanism
  • Analytical model
  • Model propositions

Example prompts

  • “/tar-theory-development”

Workflow steps

5 steps, taken from the first numbered list in SKILL.md.

  1. Setting & construct — the accounting object (disclosure, accrual, audit, tax position) and
  2. Friction — the information or agency friction the accounting acts on.
  3. Channel — the economic process linking the construct to the outcome (pricing, contracting,
  4. Direction & form — sign, and whether monotone, non-monotone, or conditional.
  5. Cross-section / boundary — where the effect strengthens or reverses, and why economically.

What it can do on your machine

Read from SKILL.md and the folder at commit 9a4b2db. It shows what the files ask for, not the result of running them.

  • Tool permissions

    Pre-approves nothing: there is no allowed-tools line, so your agent's usual permission prompts apply.

    From allowed-tools in the SKILL.md frontmatter.

  • Runs code

    No scripts in the folder and no shell commands in SKILL.md.

    From the folder's file list and the shell code blocks in SKILL.md.

  • Network

    No URLs in SKILL.md.

    From URLs in SKILL.md, links to its own repository left out.

  • Credentials

    Names no API keys, tokens, secrets or passwords.

    From names ending in _API_KEY, _TOKEN, _SECRET, _KEY or _PASSWORD in SKILL.md.

Context cost

Tar Theory Development loads about 1.3k tokens when it runs. Until then it costs about 92 tokens; SKILL.md has 515 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it
~92
When it runs · the whole SKILL.md, loaded when a task matches
~1.3k

Estimates: characters ÷ 4, the usual rule of thumb; real counts depend on the model's tokenizer. Scripts and assets cost tokens only if the agent reads them.

Safety

Auto-check passed

The automated check found no risky patterns in SKILL.md.

Automated static check — not a guarantee. Review scripts before installing. It scans the text of SKILL.md for risky patterns (piping downloads into a shell, reading credential files, hidden Unicode, destructive commands); files beside SKILL.md are not scanned.

SKILL.md

Without a licence we can't republish the file, so here is its outline and opening line. It has 515 words (~1,261 tokens).

“TAR is open to all methods, but it does not publish atheoretical regressions. Whether the paper is archival, experimental, or analytical, every prediction must rest on an explicit economic mechanism — typically an information friction (asymmetric information, adverse selection, moral…”

— opening of SKILL.md by franklee16
name
tar-theory-development

Read the full SKILL.md on GitHub

Files

Just SKILL.md in Awesome-Journal-Skills-main/The-Accounting-Review-Skills/skills/tar-theory-development of franklee16/academic-research-skills.

Open the folder on GitHubat commit 9a4b2db

Used in 1 other repository

We found 1 copy of this SKILL.md (exact, near-identical or edited) in other folders, from 1 other GitHub owner. This page covers the copy in franklee16/academic-research-skills, which our catalogue first saw on October 7, 2026.

Compare with similar skills

Tar Theory Development next to the 5 skills that share the most tags, products or categories with it. Stars are the repository's; “used in” counts other GitHub owners with a copy.

Tar Theory Development compared with similar skills
SkillStarsUsed inTokensAuto-checkLicenceRepo updated
Tar Theory Development this skillfranklee16/academic-research-skills2231 repos~1.3kAutomated safety check: PassNone
Financial ParserOneWave-AI/claude-skills3281 repos~1.2kAutomated safety check: PassMIT
Aos Contribution Framingbrycewang-stanford/Awesome-Journal-Skills1.2k—~1.2kAutomated safety check: PassMIT
Aos Methodsbrycewang-stanford/Awesome-Journal-Skills1.2k—~1.4kAutomated safety check: PassMIT
Aos Rebuttalbrycewang-stanford/Awesome-Journal-Skills1.2k—~1.4kAutomated safety check: PassMIT
Aos Tables Figuresbrycewang-stanford/Awesome-Journal-Skills1.2k—~1.2kAutomated safety check: PassMIT

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Questions about Tar Theory Development

What does Tar Theory Development do?

A skill your agent uses when the economic mechanism, analytical model, or predictions are the bottleneck for a The Accounting Review (TAR) manuscript — articulating why an accounting effect occurs…. Tar Theory Development is an agent skill from franklee16/academic-research-skills. 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.

When should I use Tar Theory Development?

Tar Theory Development fits situations like: the economic mechanism; analytical model; model propositions.

How do I install Tar Theory Development in Claude Code?

Run `npx skills add franklee16/academic-research-skills --skill tar-theory-development -a claude-code`. Or copy the skill folder (Awesome-Journal-Skills-main/The-Accounting-Review-Skills/skills/tar-theory-development in franklee16/academic-research-skills) into .claude/skills/tar-theory-development in your project. Claude Code loads it when a task matches its description.

How do I install Tar Theory Development in Codex?

Run `npx skills add franklee16/academic-research-skills --skill tar-theory-development -a codex`. Or copy the skill folder (Awesome-Journal-Skills-main/The-Accounting-Review-Skills/skills/tar-theory-development in franklee16/academic-research-skills) into .agents/skills/tar-theory-development in your project. Codex loads it when a task matches its description.

Can I use Tar Theory Development in Cursor, Gemini CLI or GitHub Copilot?

Cursor, Gemini CLI, GitHub Copilot and OpenCode also load SKILL.md folders. With the skills CLI, run `npx skills add franklee16/academic-research-skills --skill tar-theory-development -a cursor` (or -a gemini-cli, github-copilot or opencode for the others). To copy it by hand, put the folder in .cursor/skills/tar-theory-development, .gemini/skills/tar-theory-development, .github/skills/tar-theory-development and .opencode/skills/tar-theory-development in your project.

What does Tar Theory Development need to run?

SKILL.md names no scripts, command-line tools or credentials: Tar Theory Development is instructions for the agent only.

Does Tar Theory Development access the network?

SKILL.md contains no URLs. Any network use would come from the scripts or tools the agent runs. This is read from the text; nothing was executed.

Is Tar Theory Development safe to install?

Our automated static check of SKILL.md found no risky patterns, such as piping downloads into a shell, reading credential files or hidden Unicode. It is not a guarantee. Review the folder before installing.

What licence does Tar Theory Development use?

No licence was found for Tar Theory Development or its repository. Without one, default copyright applies: ask the author before reusing or redistributing it.

How many tokens does Tar Theory Development use?

About 1.3k tokens (SKILL.md is roughly 5k characters). Agents keep only the skill's name and description in context until a task matches; then they load SKILL.md in full.

What are the alternatives to Tar Theory Development?

Skills that share tags, products or a category with Tar Theory Development: Financial Parser (OneWave-AI/claude-skills, 328 stars), Aos Contribution Framing (brycewang-stanford/Awesome-Journal-Skills, 1.2k stars), Aos Methods (brycewang-stanford/Awesome-Journal-Skills, 1.2k stars) and Aos Rebuttal (brycewang-stanford/Awesome-Journal-Skills, 1.2k stars). The comparison table on this page puts their stars, adoption, token cost, safety result and licence side by side.

Who maintains Tar Theory Development?

franklee16 (a GitHub user) maintains it in franklee16/academic-research-skills, which has 223 GitHub stars. The repository holds 1,617 skills in this directory. The repository was last updated on September 18, 2026.

Source: franklee16/academic-research-skills on GitHub. Facts on this page come from the repository at the commit we read; the author's words are quoted as theirs.