Power management : Configuring Battery cutoff voltage I've been looking so far without any result yet.

What and where are the configuration files editable to change anything about the power management, specifically, the cutoff voltage ?

Any hints will help. (Something in the ROM? in the kernel ? in some drivers ?)

Working on a rooted Android 4.3
Yes. Using Xposed Framework. You can actually turnoff auto-shutoff of any android device on 0% battery. by using Disable critical battery shutdown and run your battery upto a voltage you want.
Notice : This will require root permission