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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Nyk\u00e4nen, Samuli", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-05-26T09:32:56Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-05-26T09:32:56Z", "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/123456789/69213", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkielman tavoitteena on selvitt\u00e4\u00e4, kuinka tehokkaasti havaintoaineistoon kuuluvien suomalaisten pienten ja keskisuurten yritysten konkurssi on mahdollista ennustaa tilinp\u00e4\u00e4t\u00f6stietojen avulla. Havaintoaineisto sis\u00e4lt\u00e4\u00e4 74 yrityksen tilinp\u00e4\u00e4t\u00f6stiedot, joista 37 on konkurssiyrityksi\u00e4 ja 37 toimivia yrityksi\u00e4. Yritysten tilinp\u00e4\u00e4t\u00f6stietoja on ker\u00e4tty vuosilta 2016\u20132018 ja t\u00e4ten konkurssiyritysten viimeinen tilinp\u00e4\u00e4t\u00f6s on julkaistu vuonna 2018. Tilinp\u00e4\u00e4t\u00f6stietoja analysoidaan Altmanin Z\u2019\u2019 -mallilla, Laitisen Z -mallilla sek\u00e4 Beaverin mallilla.\nTutkielman teoreettisessa osiossa syvennyt\u00e4\u00e4n konkurssin m\u00e4\u00e4ritelm\u00e4\u00e4n, konkurssin syihin, yrityssaneeraukseen sek\u00e4 yrityksen konkurssiprosessiin. N\u00e4iden j\u00e4lkeen esitell\u00e4\u00e4n Altmanin Z -mallit, Laitisen Z -malli ja Beaverin yhden muuttujan malli. Aikaisempaa tutkimusta k\u00e4sitell\u00e4\u00e4n monipuolisemmin teoriaosuuden loppupuoliskolla. Erilaisia tutkimuksia ja tutkimustapoja on pyritty nostamaan esille monilta eri vuosikymmenilt\u00e4. Viimeisen\u00e4 on esitetty alan tutkijoiden esitt\u00e4m\u00e4\u00e4 kritiikki\u00e4 tutkielman kolmea konkurssin ennustamismallia kohtaan.\nTutkimustulosten mukaan suomalaisten pienten ja keskisuurten yritysten konkurssi on mahdollista ennustaa tilinp\u00e4\u00e4t\u00f6stietoja analysoimalla. Kaikki kolme tutkielmassa k\u00e4ytetty\u00e4 mallia kykeniv\u00e4t ennustamaan konkurssin tarkasti vuotta ennen konkurssia. Jokaisen mallin ennustuskyky heikkeni kuitenkin huomattavasti, kun tarkasteltiin tilannetta kaksi ja kolme vuotta ennen konkurssia. Malleista kokonaisuudessaan parhaiten konkurssia ennusti Laitisen Z -malli, mutta konkurssiyritysten luokittelussa Altmanin Z\u2019\u2019 -mallilla saavutettiin parhaat tulokset. Beaverin tunnusluvuista parhaiten toimi vieraan p\u00e4\u00e4oman takaisinmaksukyvyn tunnusluku.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-05-26T09:32:56Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-05-26T09:32:56Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "75", "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": "Altman", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Beaver", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "konkurssin ennustaminen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Laitinen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Konkurssin ennustaminen tilinp\u00e4\u00e4t\u00f6stiedoilla : empiirinen tutkimus suomalaisilla PK-yrityksill\u00e4", "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-202005263465", "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": "yritykset", "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": "tunnusluvut", "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": "ennusteet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "pienet ja keskisuuret yritykset", "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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