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ARM-PL-CS-2026-001

From Accounting Signal to Institutional Closure

A controlled longitudinal GRF case study of ArcelorMittal Zenica / ArcelorMittal Group, 2021–2026

Current versionv1.0Public case study

Citation

Suggested citation

Mešić, Armin. From Accounting Signal to Institutional Closure. Version 1.0. ARM Policy Lab, 28 August 2026. ARM-PL-CS-2026-001. https://policylab.racunovodstvo-arm.ba/publications/ARM-PL-CS-2026-001/

Integrity

File verification

SHA-25619fdb8fff39734cb3ee227c036acde11f84ae6d3ffc841992fb8ee8918bf5233

Provenance

Version history

v1.0Initial public controlled case study · current version

Boundaries

Independence and scope

Independence disclosure: the author is also the reporting person and a participant in the event sequence.

Does not determine criminal, tax, civil or individual responsibility and does not establish causation of corporate sale, production closure, financial distress or insolvency.