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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Saastamoinen, Simo", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-09-12T06:46:36Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-09-12T06:46:36Z", "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/123456789/59468", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkielmassa pyrittiin vastaamaan kysymykseen, voiko taloudellisilla tunnusluvuilla ennustaa tarkasti suomalaisten pienten ja keskisuurten yritysten konkursseja. Lis\u00e4ksi tutkielmassa selvitettiin, mitk\u00e4 tunnusluvut ovat parhaita konkurssin ennustajia, ja parantaako yrityksen koon huomiointi konkurssin ennustamistarkkuutta. Aineistona tutkimuksessa k\u00e4ytettiin 606 suomalaista pk- yrityksen luokittelun t\u00e4ytt\u00e4v\u00e4\u00e4 yrityst\u00e4, joista 466 oli toimivia yrityksi\u00e4 ja 140 konkurssiyrityksi\u00e4. Tutkimuksen aikaj\u00e4nteen\u00e4 k\u00e4ytettiin kahta konkurssia edelt\u00e4nytt\u00e4 vuotta. Luonteeltaan tutkielma on kvantitatiivinen tutkimus, jossa tutkimusmenetelm\u00e4n\u00e4 k\u00e4ytettiin logistista regressioanalyysi\u00e4.\n\nTutkielman teoreettinen viitekehys koostuu taloudellisista tunnusluvuista, konkurssin m\u00e4\u00e4rittelyst\u00e4, siihen johtavista syist\u00e4 sek\u00e4 konkurssin ennustamisen tutkimuksista. Ensimm\u00e4isen\u00e4 viitekehyksess\u00e4 k\u00e4yd\u00e4\u00e4n l\u00e4pi yleisimpi\u00e4 taloudellisia tunnuslukuja, niiden teoriaa ja laskentatapoja. T\u00e4m\u00e4n j\u00e4lkeen m\u00e4\u00e4ritell\u00e4\u00e4n konkurssi k\u00e4sitteen\u00e4 ja tarkastellaan siihen johtavien syiden teorioita. Viimeisen\u00e4 tutkitaan konkurssin ennustamisen aiempia tutkimuksia, joiden pohjalta johdetaan my\u00f6s t\u00e4m\u00e4n tutkielman tutkimushypoteesit.\n\nTutkielman tuloksina havaittiin, ett\u00e4 taloudellisilla tunnusluvuilla voitiin ennustaa toimivia yrityksi\u00e4 hyvin tarkasti, mutta konkurssiyritysten ennustamistarkkuus oli parhaimmillaan vain 30 prosenttia. Parhaita yksitt\u00e4isi\u00e4 tunnuslukuja ennustamiseen olivat vakavaraisuuden (omavaraisuusaste) ja kannattavuuden (liikevoittoprosentti, koko p\u00e4\u00e4oman tuottoprosentti) tunnusluvut. Lis\u00e4ksi yrityksen koon huomiointi ennustemallissa paransi konkurssin ennustamistarkkuutta sek\u00e4 kaksi vuotta ett\u00e4 vuosi ennen konkurssia. Koko osoittautui tilastollisesti eritt\u00e4in merkitsev\u00e4ksi selitt\u00e4j\u00e4ksi. Tulokset ovat suurelta osin yhtenev\u00e4isi\u00e4 aiempien tutkimusten kanssa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2018-09-12T06:46:36Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-09-12T06:46:36Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "50", "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.title", "value": "Konkurssin ennustaminen talouden tunnuslukujen ja yrityksen koon avulla", "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-201809124076", "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": "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.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "pienet ja keskisuuret yritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tunnusluvut", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "konkurssi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "regressioanalyysi", "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": "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://kirjasto.jyu.fi/en/workspaces/facilities).", "language": "en", "element": "rights", "qualifier": "accessrights", "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://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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