| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "M\u00e4enp\u00e4\u00e4, Petra", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-05-25T10:10:59Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-05-25T10:10:59Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/58113", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkimuksessa selvitet\u00e4\u00e4n pro forma lukujen informatiivisuutta suomalaisilla osakemarkkinoilla. Pro forma lukujen informatiivisuutta tarkastellaan tutkimuksessa pro forma raportoinnin erityispiirteiden ja laadun avulla. Tutkimuksen tavoitteena on havainnollistaa pro forma lukujen laadintaan, esitt\u00e4miseen ja tarkastamiseen liittyvi\u00e4 k\u00e4yt\u00e4nt\u00f6j\u00e4. Lis\u00e4ksi tutkimuksessa selvitet\u00e4\u00e4n tilintarkastajien n\u00e4kemyksi\u00e4 pro forma raportoinnin laadusta. Tutkimuksen aineisto muodostuu teemahaastatteluiden lis\u00e4ksi yritysten tilinp\u00e4\u00e4t\u00f6sinformaatiosta. Nokian ja Terveystalon pro forma raportoinnin tarkemman l\u00e4pik\u00e4ynnin tarkoituksena on tuottaa tapauskohtaista ja t\u00e4sment\u00e4v\u00e4\u00e4 tietoa tutkittavasta aiheesta. Tutkimus on luonteeltaan monimenetelm\u00e4tutkimus eli siin\u00e4 on piirteit\u00e4 sek\u00e4 laadullisesta ett\u00e4 m\u00e4\u00e4r\u00e4llisest\u00e4 tutkimuksesta. Tutkimuksen aineistoa analysoidaan tilinp\u00e4\u00e4t\u00f6sanalyysin sek\u00e4 teema-analyysin keinoin. Tutkimuksen tulosten perusteella varsinainen pro forma raportointi on melko harvinaista Suomessa. Pro forma -lukuja julkaistaan erityisesti listautumis- ja yrityskauppatilanteissa ja yleisemmin oikaistavia eri\u00e4 ovat rahoituskulut ja hankintamenolaskelmaan liittyv\u00e4t kulut. Tutkimuksen tulosten perus-teella pro forma raportointi palvelee sijoittajan tarpeita erityisesti yrityskauppatilanteessa, mutta vastuu pro forma lukujen tulkinnasta j\u00e4\u00e4 sijoittajalle. L\u00e4pik\u00e4ydyn tilinp\u00e4\u00e4t\u00f6saineiston perusteella yritykset eiv\u00e4t Nokiaa lukuun ottamatta raportoi pro forma informaatiota tai muita laajemmin oikaistuja lukuja tilinp\u00e4\u00e4t\u00f6sraportoinnin yhteydess\u00e4, mutta ilmoittavat usein IFRS 3 standardin mukaisen kuvitteellisen liikevaihdon tilinp\u00e4\u00e4t\u00f6ksen liitetiedoissa. Terveystalon listautumisesitteen pro forma raportointi mukailee KHT-yhdistyksen ja Finanssivalvonnan ohjeistusta. Nokian raportoinnin taas voidaan n\u00e4hd\u00e4 muistuttavan enemm\u00e4n Yhdysvaltojen osakemarkkinoiden pro forma raportointia. Yhdysvalloissa pro forma lukuja voidaan raportoida vapaaehtoisesti, kun taas Suomessa pro forma lukuja esitet\u00e4\u00e4n silloin, kun yrityksen toiminnassa on tapahtunut olennainen muutos.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2018-05-25T10:10:59Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-05-25T10:10:59Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "84", "language": "", "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": "pro forma raportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "pro forma luvut", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilinp\u00e4\u00e4t\u00f6sraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "sijoittajaviestint\u00e4", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Pro forma -lukujen informatiivisuus Suomen osakemarkkinoilla", "language": "", "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-201805252783", "language": "", "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": "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", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "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": null, "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": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sijoittajaviestint\u00e4", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "arvopaperimarkkinat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "p\u00e4\u00e4t\u00f6sanalyysi", "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"}]
|