Document Type : Original Article
Authors
1 Ph.D.Candidate in Accounting, Department of Accounting,Yasuj Branch,Islamic Azad University,Yasuj,Iran
2 Associate Professor, Department of Accounting,Tarbiat Modares University,Tehran,Iran
3 Assistant Professor, Department of Accounting , Gachsaran Branch, Islamic Azad University , Gachsaran, Iran
4 Assistant Professor ,Department of Management , Yasuj Branch, Islamic Azad University, Yasuj ,Iran
Abstract
The purpose of this research is to provide a solution for predicting time series of financial information based on the Lyapunov representation of information using chaos theory. The research method is practical in terms of purpose and ranks as a descriptive-causal accounting research based on actual information contained in financial statements of companies. The research method is of the "post-event" type, and it was carried out using chaos theory and Saida's method based on the Lyapunov view. The statistical population of the current research consists of the companies admitted to the Tehran Stock Exchange during the years 1390 to the end of 1400. The obtained data was classified with the help of Excel software and analyzed using MATLAB software. The findings showed that during the ADF test, the null hypothesis was rejected at a level of less than 5% type 1 error and 95% confidence, and it shows that the data is not static. During the substitution analysis test and its significance level, the behavior of the time series of the main financial information is significantly different compared to their substitutes. The obtained value was calculated to describe the production process of all data sets for μ = 2, ApEnMax equal to 0.65 and rMax equal to 0.32 and for μ = 3, ApEnMax equal to 0.6 and rMax equal to 0.44. The value of the Lyapunov profile in stability at a certain point is less than zero and in the limited cycle of stability
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