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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Vallius, Suvi", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-03-16T18:40:58Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-03-16T18:40:58Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2016", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1524516", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/49086", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tavoitteena on tarkastella, miten liikearvon arvo m\u00e4\u00e4r\u00e4ytyy ja onko liikearvo arvorelevanttia. Kohdeyritysten taloudellisten tietojen ja niiden analysoinnin pohjalta on tarkoituksena selvitt\u00e4\u00e4, onko liikearvon ja yrityksen markkina-arvon v\u00e4lill\u00e4 yhteys sek\u00e4 miten liikearvon m\u00e4\u00e4r\u00e4 on vaihdellut kohdeyritysten taseissa vuosina 2007-2014. Tavoitteena on my\u00f6s selvitt\u00e4\u00e4, miten markkinat suhtautuvat liikearvon arvonalentumiskirjauksiin. Tutkimusmenetelm\u00e4 on kvantitatiivinen tutkimus, jossa on my\u00f6s ominaispiirteit\u00e4 field-tutkimuksesta. Tutkimusaineisto koostuu kirjallisuuden lis\u00e4ksi kohdeyritysten tilinp\u00e4\u00e4t\u00f6stiedoista sek\u00e4 muusta taloudellisesta informaatiosta, kuten p\u00f6rssikurssitiedoista. \n\nTutkimustulokset osoittivat, ett\u00e4 liikearvon m\u00e4\u00e4r\u00e4 v\u00e4heni merkitt\u00e4v\u00e4sti vuodesta 2007 vuoteen 2014. Tilinp\u00e4\u00e4t\u00f6sanalyysin lis\u00e4ksi toteutettiin korrelaatio- ja regressioanalyysit, jotta eri tunnuslukujen ja liikearvon v\u00e4lille l\u00f6ydett\u00e4isiin yhteys. Analyysit osoittivat, ett\u00e4 liikearvon ja tunnuslukujen v\u00e4lill\u00e4 vallitsee yhteys. Yrityksen p\u00f6rssikurssimuutos oli ainoa tunnusluku, joka ei korreloinut liikearvon kanssa. Tulokset osoittivat, ett\u00e4 liikearvo on yhteydess\u00e4 yrityksen suorituskykyyn vaikka yhteytt\u00e4 markkina-arvoon ei pystytty vahvistamaan.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The valuation and value relevance of goodwill is explored in this study with the closer research of the chosen target companies. The purpose of this study is to examine whether capitalised goodwill is value relevant and how the amount of recorded goodwill has changed during the eight-year period from 2007 to 2014. Moreover, one objective is to explore what has been the market reaction for goodwill impairments. The research approach applied is quantitative study, with some characteristics from field study approach. Apart from literature, data used consists of annual reports and other financial information e.g. data of the stock price development. \n\nThe financial statement analysis showed that the amount of goodwill decreased substantially from 2007 to 2014. Also, the correlation analysis resulted as strong relationships between goodwill and companies\u2019 liquidity and profitability. With the relations to goodwill, these correlations indicate that goodwill is certainly related to the performance of a company. The regression analysis had statistically significant results showing that liquidity and solvency had the highest explanatory power. All in all, fundamental variables were connected with goodwill as the research results displayed in the correlation and regression analysis. The correlation analysis resulted a strong correlation between goodwill and market beta, but no connection with change in stock exchange price was found.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Suvi Vallius (masuvall) on 2016-03-16 18:40:58.276444. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2016-03-16T18:40:58Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201603161867.pdf: 1951165 bytes, checksum: 8eda1736730260c0648daab45ee891d7 (MD5)\nlicense.html: 4851 bytes, checksum: 85874cdfc21c9fafa8e0be75d6b3b834 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-03-16T18:40:58Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201603161867.pdf: 1951165 bytes, checksum: 8eda1736730260c0648daab45ee891d7 (MD5)\nlicense.html: 4851 bytes, checksum: 85874cdfc21c9fafa8e0be75d6b3b834 (MD5)\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (63 sivua)", "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": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "goodwill accounting", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "value relevance", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "goodwill impairment", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Goodwill impairments and the value relevance of goodwill of the small listed companies in Finland", "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-201603161867", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "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.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.method", "value": "Kvantitatiivinen tutkimus", "language": null, "element": "subject", "qualifier": "method", "schema": "dc"}, {"key": "dc.date.updated", "value": "2016-03-16T18:40:59Z", "language": null, "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": null, "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "liikearvo", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "markkina-arvo", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "arvo", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "goodwill", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "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.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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