Chaos Theory and Financial Statements

Resultado de la investigación: Contribución a RevistaArtículo

Resumen

Conceptual issues and the basis for the use of financial statements from the perspective of complexity and chaos are proposed. After analyzing the implications that these perspectives have for financial statements, basic accounting equation is examined from the view of complex logic through the mechanisms of the circumscription. Besides, the phase spaces arising from the relationship between indicators of financial health, such as total assets, stakeholder’s equity, profit and loss, or cash flow at end of year, are analyzed; also, the relationship among ratios of sustainability, liquidity, and profitability is revisited. The management discussion & analysis and notes to financial statements sections of financial statements are subjected to new interpretations, based on the beliefs logic and complex and chaotic metaphorical narratives. Finally, a critical perspective on the use of chaos and complexity in the analysis of financial statements is introduced.
Idioma originalEnglish (US)
Páginas (desde-hasta)355 - 368
Número de páginas14
PublicaciónInternational Journal Of Mathematics, Game Theory, And Algebra
Volumen25
N.º4
DOI
EstadoPublished - 2017

Huella dactilar

Financial statements
Chaos theory
Chaos
Logic
Financial health
Critical perspective
Profitability
Assets
Cash flow
Profit
Sustainability
Stakeholders
Liquidity
Equity

Citar esto

Juarez Acosta, F. (2017). Chaos Theory and Financial Statements. International Journal Of Mathematics, Game Theory, And Algebra, 25(4), 355 - 368 . https://doi.org/10.4018/978-1-4666-8468-3.ch075
Juarez Acosta, Fernando. / Chaos Theory and Financial Statements. En: International Journal Of Mathematics, Game Theory, And Algebra. 2017 ; Vol. 25, N.º 4. pp. 355 - 368 .
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Juarez Acosta, F 2017, 'Chaos Theory and Financial Statements', International Journal Of Mathematics, Game Theory, And Algebra, vol. 25, n.º 4, pp. 355 - 368 . https://doi.org/10.4018/978-1-4666-8468-3.ch075

Chaos Theory and Financial Statements. / Juarez Acosta, Fernando.

En: International Journal Of Mathematics, Game Theory, And Algebra, Vol. 25, N.º 4, 2017, p. 355 - 368 .

Resultado de la investigación: Contribución a RevistaArtículo

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Juarez Acosta F. Chaos Theory and Financial Statements. International Journal Of Mathematics, Game Theory, And Algebra. 2017;25(4):355 - 368 . https://doi.org/10.4018/978-1-4666-8468-3.ch075