Financial Persistence Under Blockholder Governance: A Longitudinal Capital Allocation Study of Westshore Terminals
Abstract
Item-coverage diagnostics make structural breaks in multi-year financial statement panels explicit by publishing a canonical coverage table and derived era-module and feasibility views, demonstrated with Westshore Terminals where IFRS 16 leases, deferred revenue, buybacks, and capex-unpaid items define distinct measurement eras.
Fields of Study & Subjects
Corporate Finance and Governance
Auditing
Earnings Management
Governance
Financial Analysis and Corporate Governance
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 2 February 2026