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[{"key": "dc.contributor.advisor", "value": "Salminen, Pekka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Nyrhinen, Henrik", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-03-30T05:59:33Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-03-30T05:59:33Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/68352", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Liikearvon alaskirjauksista on tullut yleisempi\u00e4, kun liikearvon arvostaminen on \nmuuttunut p\u00f6rssiyhti\u00f6iss\u00e4 huomattavasti sen j\u00e4lkeen, kun kansainv\u00e4liset \ntilinp\u00e4\u00e4t\u00f6sstandardit (IFRS) tulivat voimaan EU:n alueella vuonna 2002. IFRS:n my\u00f6t\u00e4 \nliikearvon vuosittainen arvonalentumistesti korvasi systemaattiset poistot \nvertailukelpoisuuden ja avoimuuden lis\u00e4\u00e4miseksi sijoittajille sek\u00e4 muille sidosryhmille. \nKoska liikearvoa ei en\u00e4\u00e4 poisteta systemaattisesti taseesta vuosittain, se on lis\u00e4nnyt \nmerkitt\u00e4v\u00e4sti liikearvon m\u00e4\u00e4r\u00e4\u00e4 suhteessa yhti\u00f6n taseen loppusummaan, mik\u00e4 \npuolestaan on taas johtanut lis\u00e4\u00e4ntyneisiin liikearvon alaskirjauksiin. (Cheng, Peterson \n& Sherrill, 2017.)\nAikaisemmissa tutkimuksissa l\u00f6ydettiin negatiivinen kurssireaktio liikearvon \narvonalentumisen j\u00e4lkeen. T\u00e4ss\u00e4 tutkimuksessa tavoitteena on selvitt\u00e4\u00e4 liikearvon \narvonalentumisten vaikutus osakekursseihin vuosina 2012-2019 sek\u00e4 testata \nmarkkinoiden tehokuutta alaskirjauksen ymp\u00e4rill\u00e4. Metodina k\u00e4ytet\u00e4\u00e4n \ntapahtumatutkimusta, jossa k\u00e4ytet\u00e4\u00e4n 21 p\u00e4iv\u00e4n tapahtumaikkunaa. Tutkimuksessa \ntestataan, eroavatko ep\u00e4normaalit tuotot huomattavasti normaalista tuottoista. \nTulokset osoittavat, ett\u00e4 ep\u00e4normaali tuotto on - 0,67 % alaskirjauksen j\u00e4lkeen \nkahden p\u00e4iv\u00e4n tapahtumaikkunalla, eik\u00e4 se poikennut aiempien tutkimuksiin \nverrattuna merkitt\u00e4v\u00e4sti. Lis\u00e4ksi havaittiin, ett\u00e4 kurssien ep\u00e4normaalit tuotot olivat \ntilastollisesti merkitsev\u00e4sti negatiiviset p\u00e4iv\u00e4\u00e4 ennen tapahtumaa, joka viittaa sijoittajien \nennakoivan alaskirjauksen. Johtop\u00e4\u00e4t\u00f6ksen\u00e4 sijoittajat pit\u00e4v\u00e4t liikearvon alaskirjausta \nedelleen negatiivisena uutisena lyhyell\u00e4 aikav\u00e4lill\u00e4, mutta kurssireaktio oli pienempi \naikaisempiin tutkimuksiin verrattuna.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-03-30T05:59:33Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-03-30T05:59:33Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "26", "language": "", "element": "format", "qualifier": "extent", "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": "ep\u00e4normaali tuotto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "alaskirjaus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "arvonalentusmistestaus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Liikearvon arvonalentumisen vaikutus osakkeen ep\u00e4normaaliin tuottoon suomalaisissa p\u00f6rssiyhti\u00f6iss\u00e4 2012-2019", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "bachelor thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202003302563", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Bachelor's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Kandidaatinty\u00f6", "language": "fi", "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_7a1f", "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": "bachelorThesis", "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": "osakkeet", "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": "tuotto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "liikearvo", "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": "vaikutukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sijoittajat", "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": "taseet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "arvonm\u00e4\u00e4ritys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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