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Acr Robustness

Community
franklee16
acr-robustness

Use when building the robustness section for a 《会计研究》 (Accounting Research) manuscript — replacing accounting measures with alternatives, adding governance / institutional controls, placebo tests, and endogeneity follow-ups — so the main result survives an accounting referee's scrutiny. Use after mechanism is settled.

Overview

Publisherfranklee16
Repositoryacademic-research-skills
Skill nameacr-robustness
Stars
225
Forks
34
Bundled files
Instructions only
Links
  • Markdown instructions

    A SKILL.md file the model loads on demand, so it only costs tokens when a request actually matches.

  • Works with any LLM

    AI skills are plain Markdown, not provider-specific code, so this works with GPT, Claude, Gemini, Grok, or a local model.

  • Self-contained

    Everything the model needs lives in the instructions — no extra files to sync.

  • Open source

    Published by franklee16 on GitHub. Read the source before you install it.

Installation

Install the Acr Robustness AI skill in TypingMind to use it with any LLM, or drop it into another agent that reads SKILL.md.

1

Install in TypingMind

TypingMind installs a skill straight from its GitHub folder — it reads SKILL.md, bundles the resource files, and stores the result locally.

  1. Open the app and go to Plugins → Skills.
  2. Choose "Install from GitHub".
  3. Paste the skill folder URL below and confirm.
    https://github.com/franklee16/academic-research-skills/tree/master/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-robustness
  4. Enable the skill in any chat where you want it available.
Plugins → Skills → Add skill → From GitHub URL, then paste the folder URL and press Continue.
2

Install in another agent

Any agent that reads the Agent Skills format can use this skill — copy the folder into that agent's skills directory.

Claude Code — .claude/skills
git clone --depth 1 https://github.com/franklee16/academic-research-skills.git /tmp/academic-research-skills
mkdir -p .claude/skills
cp -r /tmp/academic-research-skills/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-robustness .claude/skills/acr-robustness
Restart Claude Code after copying so it picks up the new skill.

Use it in TypingMind

Enable Acr Robustness in any TypingMind chat and the model takes it from there. Its name and description sit in the system prompt, and the moment a request matches, the model loads the full instructions itself — you never invoke it by hand, and it costs no tokens until it is actually used.

The model loads Acr Robustness on its own as soon as a request matches it.

Works with any AI model

AI skills are plain Markdown instructions rather than provider-specific code, so Acr Robustness is not tied to the model it was written for. Install it once in TypingMind and use it with GPT-5, Claude, Gemini, Grok, DeepSeek, Mistral, Llama, or a local model you run yourself — all on your own API keys.

  • Loaded only when it is needed

    The system prompt carries just the name and description. The instructions are fetched on the first matching request, so an idle skill costs nothing.

  • Switch models mid-chat

    Because the skill is instructions rather than code, changing model does not break it — the next model reads the same SKILL.md.

Skill instructions

This is the SKILL.md content the model loads. Read it before installing — a skill is instructions your model will follow.

稳健性与敏感性(acr-robustness)

触发时机

  • 主结果只跑了一种度量、一套控制变量
  • 没替换会计度量、没控治理/制度变量
  • 内生性只在主表处理,未做后续敏感性
  • 审稿人质疑"结果是否对度量/设定敏感"

本刊稳健性的四个支柱

  1. 替换会计度量:主度量换替代(如 DA 换真实盈余管理、C-Score 换 Basu、披露指数换文本指标),结论不变
  2. 控制治理与制度变量:加入股权集中、两职合一、机构持股、产权性质、地区市场化、行业×年度固定效应,排除遗漏变量
  3. 安慰剂/伪检验:随机处理时点、随机处理组、伪事件、错位样本
  4. 内生性后续:PSM 不同匹配、加入更多协变量、改变聚类、删除特殊年份/行业、Heckman 备择设定

会计特有的稳健性动作

关注稳健性做法
应计度量口径资产负债表法 vs 现金流量表法总应计互验
分年分行业估计噪声改变行业分类(证监会门类 vs 二级)、最低观测数门槛
极端值不同缩尾/截尾水平(1% vs 5%)、winsorize vs truncate
样本构成剔除金融业、ST、IPO 当年、亏损企业
准则识别窗口改变事件窗口、剔除施行过渡年、安慰剂年份
真实 vs 应计操纵同时控制两者,排除替代效应混淆

自检清单

  • 主会计度量有 ≥1 个替代度量复现结论
  • 控制了治理 + 制度(产权/市场化/固定效应)变量
  • 至少一类安慰剂/伪检验
  • 缩尾水平、样本筛选做了敏感性
  • 内生性后续(PSM 设定/聚类/窗口)补齐
  • 稳健性结果与主表方向一致,差异有解释

反模式

  • 稳健性只是"换一个控制变量再跑一次",无替代度量
  • 不控产权性质/市场化等中国制度变量
  • 安慰剂只做随机处理组,不做随机时点(或反之)
  • 替代度量结果不一致却不讨论,只报支持的那个
  • 把稳健性堆成附录但正文不交代关键结论

输出格式

【替代度量】<主→替代,结论是否一致>
【制度/治理控制】产权□ 市场化□ 固定效应□
【安慰剂】随机时点□ 随机处理组□ 伪事件□
【敏感性】缩尾□ 样本筛选□ 窗口□
【内生性后续】PSM设定□ 聚类□ Heckman备择□
【一致性】与主表方向一致 / 差异解释
【下一步】acr-tables-figures

Frequently asked questions

What does the Acr Robustness AI skill do?

Use when building the robustness section for a 《会计研究》 (Accounting Research) manuscript — replacing accounting measures with alternatives, adding governance / institutional controls, placebo tests, and endogeneity follow-ups — so the main result survives an accounting referee's scrutiny. Use after mechanism is settled.

Why use Acr Robustness on TypingMind?

Because you install it once and use it with any model. Acr Robustness is plain Markdown rather than provider-specific code, so the same skill runs on GPT-5, Claude, Gemini, Grok, or a local model — and you can switch model mid-chat without it breaking. TypingMind runs on your own API keys, so you pay providers directly instead of a per-seat subscription, and your skills and chats stay in your own storage.

How do I install Acr Robustness in TypingMind?

Open Plugins → Skills → Install from GitHub in TypingMind and paste https://github.com/franklee16/academic-research-skills/tree/master/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-robustness. TypingMind reads its SKILL.md and installs it as a skill you can enable per chat.

Which AI models can use Acr Robustness?

Any model you connect in TypingMind. AI skills are plain Markdown instructions rather than provider-specific code, so GPT, Claude, Gemini, Grok, and local models can all load this skill when a request matches it.

How many AI models can I use with Acr Robustness?

As many as you like. As long as a model supports skills, you can use Acr Robustness with it — GPT, Claude, Gemini, Grok, DeepSeek, Mistral, Llama and more — all on TypingMind with your own API keys.

Is the Acr Robustness AI skill free?

It is published on GitHub by franklee16. Check the repository for licensing terms. You only pay your own AI provider for the tokens you use.

What are AI skills?

An AI skill is a reusable instruction bundle that teaches an AI model how to do one specific task. It follows the open Agent Skills format: a SKILL.md file with a name and description, plus any scripts, templates or reference files the model may need. The model reads the instructions only when your request matches the skill, so an installed skill costs nothing until it is used.

How are AI skills different from plugins or MCP servers?

A plugin or MCP server gives a model new tools to call — code that runs somewhere and returns a result. An AI skill gives the model knowledge and process instead: how to approach a task, which steps to follow, what good output looks like. Skills are plain Markdown, so they need no server, no API key and no runtime, and they work with any model.

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