Análisis del impacto del tamaño de los activos en la cuenta de resultados mediante la utilización de espacios de fase y análisis de recurrencia

Víctor Manuel Sierra Naranjo; Juan Carlos López Ángel

doi:10.17533/udea.rc.24392

Authors

Víctor Manuel Sierra Naranjo Universidad CES
Juan Carlos López Ángel Universidad San Buenaventura Seccional Medellín

DOI:

https://doi.org/10.17533/udea.rc.24392

Keywords:

Assets, financial results, phase spaces, recurrence analysis,, complex systems.

Abstract

The financial results of organizations are studied and ongoing analysis as well. Predicting their behaviors

is an ongoing task of entrepreneurs, investors, analysts, and academics. In this paper the impact of the size of assets in the income statement is scanned, initially analyzing the relationship between these variables with traditional indicators of financial analysis such as the operating and net profitability, with elements of descriptive statistics and statistical models to describe the data used as linear or nonlinear. Discovering later that the financial results of the monitored companies by the Superintendencia de Sociedades in 2012 have a nonlinear behavior, in this way, it is proceeded to analyze the relationship between assets and results with the use of phase spaces and recurrence analysis, useful tools for chaotic and complex systems. For the development of research and review of the relationship between the variables of financial assets and results, as source of information of the financial reporting of the year-end 2012 of Superintendencia de Sociedades was taken

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Contaduría Universidad de Antioquia – No. 65. Medellín, julio-diciembre 2014