feat(forensic): STA, SNOA, COMBOACCRUAL + complete manipulation screen (#89) - #120
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JLaborda wants to merge 3 commits into
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feat(forensic): STA, SNOA, COMBOACCRUAL + complete manipulation screen (#89)#120JLaborda wants to merge 3 commits into
JLaborda wants to merge 3 commits into
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Extend the permanent-loss filter with QVAL Ch. 3 accrual screens: STA and SNOA from PIT fundamentals, COMBOACCRUAL as the average cross-sectional percentile, and FRD_COMBOACCRUAL_BOTTOM_PCT hard exclusion alongside the existing Beneish gate. Updates spec 008, CONTEXT.md, and backlog; expands GitHub #89 scope.
JLaborda
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July 7, 2026 12:00
Run make format on accrual tests; require make format before every commit in git-conventions and AGENTS.md.
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Summary
Completes the QVAL Ch. 3 manipulation screen for issue #89 by adding STA, SNOA, and COMBOACCRUAL with a bottom-5% hard-exclusion gate, on top of the forensic evaluator from #118.
Supersedes: #118 — close #118 when merging this PR.
Manipulation metrics (phase 2a — complete)
FRD_BENEISH_BOTTOM_PCT(net income - operating cash flow) / total assets(operating assets - operating liabilities) / lagged total assetsFRD_COMBOACCRUAL_BOTTOM_PCTDistress rules (
BK_*), EDGAR fraud stubs, CLI, and Enron/Lehman/WorldCom regression are unchanged from #118.New / changed paths
src/smartwealthai/accrual_scores.pyconfig/permanent_loss/accrual_v1.yaml,comboaccrual_gate_v1.yamlforensic_evaluator.py— wires COMBOACCRUAL gate after distress + Beneishspec/features/008-permanent-loss-filter/spec.md,CONTEXT.md, backlogStill phase 2b
PFD distress logit, EDGAR confirmed fraud, ML fusion.
Tests
65 forensic tests passing (incl.
tests/test_accrual_scores.py+ COMBOACCRUAL integration).