Análisis del impacto del tamaño de los activos en la cuenta de resultados mediante la utilización de espacios de fase y análisis de recurrencia
Sierra Naranjo, Victor Manuel
López Ángel, Juan Carlos
The financial results of organizations are studied and ongoing analysis, predicting their behaviors is an ongoing task of entrepreneurs, investors, analysts and academics. In this paper the impact of the size of the 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 companies have a nonlinear behavior is to analyze the relationship of 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 was taken as source of information financial reporting year-end 2012 of Superintendencia de Sociedades (Superintendencia de Sociedades, 2012).