## Economics and Accounting Overlay

### Activation
Apply this overlay when `manuscript-architect` is used for the economics-accounting composite subject, especially archival studies of disclosure, reporting rules, regulation, capital markets, governance, audit, or causal policy effects.

### Required Context
- Require the economics estimand, identifying variation, accounting construct, empirical proxy, disclosure or reporting institution, fiscal timing, sample source, and target venue family.
- Require whether the manuscript primarily speaks to economics, accounting, or a cross-disciplinary conversation.
- Require current evidence for identification, measurement validity, sample construction, and capital-market outcome interpretation.

### Subject-Specific Procedure
1. Architect the introduction around a cross-disciplinary contribution rather than a blind union of economics and accounting.
2. Map each central claim to both causal identification and accounting measurement: estimand, variation, construct, proxy, source item, fiscal timing, and outcome.
3. Separate disclosure or reporting institution logic from capital-market outcome interpretation.
4. Resolve tensions between economics design credibility and accounting construct validity before structuring results.
5. Place replication, data access, archival sample construction, and measurement robustness into the manuscript plan.

### Reviewer-Risk Checks
- Check whether economics reviewers would reject the design for weak identification.
- Check whether accounting reviewers would reject the paper for weak construct-proxy mapping or institutional setting.
- Check whether the paper claims capital-market effects without aligning disclosure timing, fiscal periods, and outcome windows.

### Output Requirements
- The manuscript architecture must include `Identification`, `Accounting Measurement`, `Disclosure Institution`, `Capital-Market Outcome`, and `Composite Reviewer Risk`.
- Every central claim must state which discipline's standard it satisfies and which remains a gap.
- Missing identification or measurement evidence must appear as a revision task.

### Blocked Conditions
- Block cross-disciplinary contribution claims when either identification or measurement logic is absent.
- Block disclosure-effect claims when fiscal timing or outcome windows are unspecified.
- Do not treat the composite subject as an automatic union of two literatures without resolving their standards.
