DFAS-RJ: The Research Journey: From Contradiction to Doctrine (A Research Documentation Note)
Abstract
This document records the chronological development of the Alaali Financial Models Meta-Framework (AFMF) following empirical contradictions observed in a longitudinal comparative study of Aluminium Bahrain (Alba) and Alcoa (2019–2023). It documents how traditional financial doctrines—including Trade-Off Theory, Modigliani–Miller, and Pecking Order Theory—produced interpretive inconsistencies under non-equilibrium conditions, leading to the structural development of AFMF and the subsequent emergence of DFAS-CM (DFAS Causal Method). This is a research documentation note.It is not a peer-reviewed empirical falsification study.Its purpose is archival, methodological, and structural documentation within the Dynamic Financial Applied Meta-Science (DFAS) domain.
Fields of Study & Subjects
Corporate Finance and Governance
Financial Analysis and Corporate Governance
Financial Reporting and Valuation Research
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 3 March 2026
- Language
- EN