feat: forensic evaluator and permanent-loss filter (#89) - #118
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Add phase-2 forensic hard-exclusion module with distress rules (Altman Z, interest coverage, net debt/EBITDA, negative equity, delisted), Beneish M-Score from multi-period PIT fundamentals, and QVAL-style bottom-5% cross-sectional gate. Versioned thresholds and coefficients live under config/permanent_loss/ for future book alignment. Writes curated/permanent_loss/run_date=*/exclusions.parquet and routes missing inputs to the review queue. EDGAR fraud rules log unavailable without blocking. CI regression covers Enron, Lehman, and WorldCom.
Codecov Report❌ Patch coverage is Additional details and impacted files@@ Coverage Diff @@
## develop #118 +/- ##
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- Coverage 98.31% 98.05% -0.26%
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Files 25 31 +6
Lines 1836 2260 +424
Branches 239 294 +55
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+ Hits 1805 2216 +411
- Misses 25 30 +5
- Partials 6 14 +8
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Record closed phase 2a/2b forensic decisions in the permanent-loss spec, add QV forensic terms to CONTEXT.md, and extend the backlog with STA/SNOA/COMBOACCRUAL and PFD follow-ups.
JLaborda
marked this pull request as ready for review
July 7, 2026 10:52
Add hermetic edge-case and integration tests for the forensic evaluator, Beneish scorer, and distress rules to raise patch coverage above Codecov thresholds on PR #118.
This was referenced Jul 7, 2026
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Adds hermetic tests to close Codecov patch coverage gaps for the forensic evaluator (#89).
Coverage improvements:
forensic_evaluator.py: integration paths (review queue, beneish percentile gate, delisted, empty universe, CLI)beneish_score.py: missing fields, derived-ratio edge cases, non-comparable inputsdistress_rules.py: Altman Z, interest coverage, net debt/EBITDA, delisted variants, getattr pathrun_forensic_evaluator.py:__main__entrypoint and review-queue echo