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[{"key": "dc.contributor.advisor", "value": "Holopainen, Riikka", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Puittinen, Timi", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-06-02T12:32:28Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-06-02T12:32:28Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/102967", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu -tutkielmassa tarkastellaan Suomessa toimivien j\u00e4\u00e4kiekon liigaseurojen taloudellista tilaa sek\u00e4 tilinp\u00e4\u00e4t\u00f6sten vertailukelpoisuutta. Tutkimuksen ensisijaisena tavoitteena on selvitt\u00e4\u00e4, onko liigaseurojen liiketoiminta taloudellisesti kest\u00e4v\u00e4\u00e4 ja noudattavatko seurat hyv\u00e4\u00e4 kirjanpitotapaa. Analyysissa hy\u00f6dynnet\u00e4\u00e4n 15 Liiga-seuran tilinp\u00e4\u00e4t\u00f6ksi\u00e4 tilikaudelta 2023\u20132024 ja arvioidaan niiden kannattavuutta, maksuvalmiutta ja vakavaraisuutta taloudellisten tunnuslukujen avulla. Lis\u00e4ksi tutkimuksessa arvioidaan seurojen tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nt\u00f6jen yhdenmukaisuutta ja raportoinnin l\u00e4pin\u00e4kyvyytt\u00e4.\nTutkimus toteutettiin kvantitatiivisena analyysina, ja se pohjautuu tilinp\u00e4\u00e4t\u00f6sinformaation tunnuslukuanalyysiin. Teoreettinen viitekehys muodostuu laskentatoimen yleisist\u00e4 periaatteista, urheiluseurojen taloushallinnon erityispiirteist\u00e4 sek\u00e4 tilinp\u00e4\u00e4t\u00f6sten analysointiin liittyv\u00e4st\u00e4 kirjallisuudesta. Empiiristen tulosten perusteella havaittiin merkitt\u00e4vi\u00e4 eroja seurojen taloudellisessa asemassa, erityisesti kannattavuuden ja vakavaraisuuden osalta. Useat seurat osoittivat heikkoa taloudellista kest\u00e4vyytt\u00e4, vaikka Liigan kokonaistaloudellinen volyymi on korkea. Tilinp\u00e4\u00e4t\u00f6sten yhdenmukaisuuden ja l\u00e4pin\u00e4kyvyyden arvioinnissa ilmeni vaihtelua, mik\u00e4 vaikeuttaa vertailtavuutta sek\u00e4 p\u00e4\u00e4t\u00f6ksenteon tueksi tarkoitettua analyysi\u00e4.\nTutkielma tarjoaa ajankohtaista tietoa urheiluseurojen taloudellisesta tilanteesta ja avaa keskustelua l\u00e4pin\u00e4kyv\u00e4n ja yhten\u00e4isen raportointikulttuurin kehitt\u00e4misen tarpeesta suomalaisessa huippu-urheilussa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-06-02T12:32:28Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-06-02T12:32:28Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "63", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "J\u00e4\u00e4kiekon liigaseurojen taloudellisen tilan arviointi sek\u00e4 tilinp\u00e4\u00e4t\u00f6sten vertailukelpoisuus Suomessa", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202506024776", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
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