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[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Reinikka, Kati", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-10-26T14:18:40Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-10-26T14:18:40Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1736582", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/55708", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tavoitteena oli selvitt\u00e4\u00e4, muuttiko IFRS 8 \u2013standardi yritysten segmenttiraportointia vuonna 2009. Lis\u00e4ksi haluttiin laajemmin tarkastella standardin vaikutuksia tilinp\u00e4\u00e4t\u00f6stietoihin ja tarkasteltiin, onko segmenttiraportointi muuttunut merkitt\u00e4v\u00e4sti kuudessa vuodessa. \n Tutkimuksen kohteena olivat suuret ja keskisuuret Helsingin p\u00f6rssiss\u00e4 listatut yritykset ja n\u00e4iden tilinp\u00e4\u00e4t\u00f6stiedot vuosilta 2008 ja 2009. Kyseiset vuodet valittiin otokseen sill\u00e4 perusteella, ett\u00e4 vuosi 2008 oli viimeinen vuosi, jolloin sovellettiin IFRS 8:n edelt\u00e4j\u00e4\u00e4, IAS 14:\u00e4\u00e4. Vuosi 2009 oli vastaavasti ensimm\u00e4inen, jolloin IFRS 8 oli k\u00e4yt\u00f6ss\u00e4. Nykytilannetta tarkasteltiin vuoden 2015 tilinp\u00e4\u00e4t\u00f6ksist\u00e4. \n IFRS-normiston mukaiset segmenttiraportointia s\u00e4\u00e4telev\u00e4t standardit perustuvat pitk\u00e4lti US GAAP:n standardeja, erityisesti IFRS 8, joka on tehty l\u00e4hes t\u00e4ysin vastaamaan US GAAP:n vastaavaa standardia. Yhdysvalloissa segmenttiraportointia on tutkittu melko paljon. Herrmann ja Thomas (2000a) tutkivat standardimuutosten vaikutuksia sadalla suurimmalla Fortune 500 yrityksell\u00e4, muuttiko uusi standardi segmenttien m\u00e4\u00e4rittely\u00e4, kasvattiko se raportoitujen segmenttien lukum\u00e4\u00e4r\u00e4\u00e4, kasvattiko se segmenteist\u00e4 esitettyjen tietojen m\u00e4\u00e4r\u00e4\u00e4 sek\u00e4 raportoivatko yritykset maantieteellist\u00e4 informaatiota uuden standardin my\u00f6t\u00e4. T\u00e4m\u00e4 tutkimus perustuu Herrmannin ja Thomasin tutkimukseen ja tutkii samoja asioita suomalaisella otoksella. \n Tutkimuksen perusteella n\u00e4ytt\u00e4isi, ett\u00e4 standardimuutoksella ei ollut merkitt\u00e4v\u00e4\u00e4 vaikutusta esitettyyn segmentti-informaatioon. Segmentti-informaatio pysyi hyvin pitk\u00e4lti samana. Vastoin oletuksia, raportoitujen segmenttien lukum\u00e4\u00e4r\u00e4 sek\u00e4 esitettyjen tietojen m\u00e4\u00e4r\u00e4 jopa laski. Toisaalta koko yhteis\u00f6\u00e4 koskeva maantieteellinen informaatio oli hyv\u00e4ll\u00e4 tasolla. Vain muutamaa poikkeusta lukuun ottamatta yritykset, joiden kyseinen tieto tuli raportoida, olivat esitt\u00e4neet maantieteellist\u00e4 informaatiota. Segmenttiraportoinnin nykytilanne ei ole merkitt\u00e4v\u00e4sti muuttunut vuoteen 2009 verrattuna. Segmenttien lukum\u00e4\u00e4r\u00e4 ja esitettyjen tietojen m\u00e4\u00e4r\u00e4 on edelleen hienoisesti laskenut. T\u00e4m\u00e4 n\u00e4ytt\u00e4isi johtuvan kuudessa vuodessa tapahtuneista organisaation ja liiketoiminnan muutoksista, ei standardin vaikutuksesta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Kati Reinikka (kaevrein) on 2017-10-26 14:18:40.194136. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =False]", "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 2017-10-26T14:18:40Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201710264079.pdf: 782730 bytes, checksum: c4b57d002e7cb74830c124b86894e524 (MD5)\nlicense.html: 1157 bytes, checksum: 6e83c2439e63a4808b588626aa7334e6 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-10-26T14:18:40Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201710264079.pdf: 782730 bytes, checksum: c4b57d002e7cb74830c124b86894e524 (MD5)\nlicense.html: 1157 bytes, checksum: 6e83c2439e63a4808b588626aa7334e6 (MD5)\n Previous issue date: 2017", "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": "fin", "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": "IFRS 8", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "IFRS 8 -standardin vaikutukset segmenttiraportointiin suomalaisissa p\u00f6rssiyrityksiss\u00e4", "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-201710264079", "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.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.date.updated", "value": "2017-10-26T14:18:40Z", "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": "restrictedAccess", "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": "p\u00f6rssiyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "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.subject.yso", "value": "segmentointi", "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.rights.accessrights", "value": "Aineistoon p\u00e4\u00e4sy\u00e4 on rajoitettu tekij\u00e4noikeussyist\u00e4. Aineisto on luettavissa Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6asemalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "This material has a restricted access due to copyright reasons. It can be read at the workstation at Jyv\u00e4skyl\u00e4 University Library reserved for the use of archival materials: https://kirjasto.jyu.fi/en/workspaces/facilities.", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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