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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Saloviita, Petteri", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-06-23T18:36:43Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-06-23T18:36:43Z", "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/123456789/103897", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Muuttunut markkinaymp\u00e4rist\u00f6 ja siihen liittyv\u00e4t modernit riskit ovat asettaneet p\u00e4\u00e4omasijoittajille uusia vaatimuksia sijoituskohteiden arvioinnissa riskienhallinnan, erityisesti kohdeyritysten taloudellisen raportoinnin ja due diligence -prosessin n\u00e4k\u00f6kulmasta.\n\nT\u00e4m\u00e4n pro gradu -tutkielman tavoitteena oli tutkia, ovatko riskit - kuten geopoliittinen ep\u00e4varmuus, inflaatio ja korkotason nousu \u2013 muuttaneet yrityskauppaprosessissa tarvittavan laskentatoimen informaation sis\u00e4lt\u00f6\u00e4, p\u00e4\u00e4omasijoittajien kiinnostuksen kohteena olevia toimialoja, sijoitusten tuotto-odotuksia sek\u00e4 kohdeyritysten arvostustasoja. Tutkimuksen teoreettinen viitekehys rakentuu erityisesti earnings management- ja information asymmetry -teorioiden pohjalle. Lis\u00e4ksi sijoittajien p\u00e4\u00e4t\u00f6ksenteon k\u00e4ytt\u00e4ytymistieteellisi\u00e4 ulottuvuuksia tarkasteltiin Kahnemanin ja Tverskyn prospektiteorian avulla. Tutkimus toteutettiin laadullisena tutkimuksena ja tutkimuksen empiirinen aineisto koottiin haastattelemalla kuutta eri asiantuntijaa, jotka ty\u00f6skenteliv\u00e4t mm. p\u00e4\u00e4omasijoitusyhti\u00f6iss\u00e4 sek\u00e4 yrityskauppojen neuvonantoa tarjoavissa yrityksiss\u00e4. Haastattelut analysointiin sis\u00e4ll\u00f6nanalyysimenetelm\u00e4ll\u00e4.\n\nTutkimuksen tulosten mukaan tilinp\u00e4\u00e4t\u00f6sinformaatio toimii p\u00e4\u00e4omasijoittajille keskeisen\u00e4 signaalina kohdeyrityksen taloudellisesta tilasta, ja sen laatu vaikuttaa merkitt\u00e4v\u00e4sti riskiarvioon, valuaatioon ja transaktion toteutumiseen. Ep\u00e4varmassa markkinatilanteessa korostuvat erityisesti kassavirta, likviditeetti, vakavaraisuus sek\u00e4 l\u00e4pin\u00e4kyv\u00e4 ja ajantasainen taloudellinen raportointi. Financial due diligence -prosessin laajuus on my\u00f6s kasvanut olennaisesti osana p\u00e4\u00e4omasijoittajien riskienhallintaa.", "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 2025-06-23T18:36:43Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-06-23T18:36:43Z (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": "P\u00e4\u00e4omasijoittaminen ja taloudellisen raportoinnin laatu sek\u00e4 Financial Due Diligencen rooli riskien ja mahdollisuuksien tunnistamisessa", "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-202506235658", "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": "restrictedAccess", "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.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://www.jyu.fi/fi/osc/kirjasto/tyoskentelytilat/laitteet-ja-tilat#toc-jyx-ty-asema.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://www.jyu.fi/en/osc/library/workspaces/facilities-and-equipment#toc-jyx-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "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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