Proof of Originality and Human Authorship: A-ICR (Alaali Interest Coverage Ratio)

This document provides formal proof of originality and preliminary empirical validation for the Alaali Interest Coverage Ratio (A-ICR) model. Executed manually by Hasan Alaali, the validation was conducted using Generalized Method of Moments (GMM) via the IV2SLS method in Python (Colab). The dataset includes financial records from Aluminum Bahrain (Alba) and Alcoa Corporation (2019–2023). The model structure integrates sovereign support (SSAF), economic volatility (MRF), and ESG penalties, transforming traditional interest coverage analysis into a dynamic liquidity intelligence framework. This POP archive includes original source code, diagnostic output, and authorship timestamp as part of the Alaali Financial Models Framework (AFMF). This file is archived under Zenodo DOI: 10.5281/zenodo.15233060.