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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Heino, Joel", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-08-19T07:51:36Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-08-19T07:51:36Z", "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/123456789/71457", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Laskentatoimen akateemisessa tutkimuksessa on jo vuosikymmenten ajan ollut l\u00e4sn\u00e4 tuloksenohjauksen k\u00e4site, ja sen alalajiksi tunnistettu kosmeettinen tuloksenohjaus, jonka mukaan yritysjohdolla on tietyiss\u00e4 tilanteissa taipumus manipuloida kirjanpidollisin tai liiketoiminnallisin ratkaisuin lukuja, joita se raportoi tilinp\u00e4\u00e4t\u00f6ksess\u00e4\u00e4n. Aiemmissa tutkimuksissa ilmi\u00f6n on tunnistettu olevan l\u00e4sn\u00e4 maailmanlaajuisesti, joskin sen on esitetty olevan v\u00e4h\u00e4isemp\u00e4\u00e4 kehittyneiss\u00e4 maissa, joissa regulaatio ja sijoittajansuoja ovat suhteellisen korkealla tasolla. T\u00e4m\u00e4n tutkimuksen tavoitteena on tuoda k\u00e4sitys ilmi\u00f6n esiintyvyyden nykytilasta Pohjoismaissa (lukuun ottamatta Islantia johtuen maan osakemarkkinoiden pienest\u00e4 koosta) sek\u00e4 tuoda tarkasteluun p\u00f6rssiyhti\u00f6iden ja suurimpien listaamattomien yhti\u00f6iden v\u00e4liset erot ja yht\u00e4l\u00e4isyydet ilmi\u00f6n esiintyvyyden suhteen. Suomen, Ruotsin, Norjan ja Tanskan p\u00f6rssiyritysten sek\u00e4 suurimpien listaamattomien yritysten tilikauden tulokset analysoidaan tilastollisin menetelmin vertaamalla tilikauden tulosten toisen numeron jakaumaa Benfordin jakaumaan, jonka on havaittu soveltuvan hyvin laskentatoimen informaation tarkasteluun. Aineisto koostuu yhteens\u00e4 16050 positiivisesta nettotuloksesta nelj\u00e4st\u00e4 Pohjoismaasta, joiden kaikkien sis\u00e4ll\u00e4 aineisto jakautuu viel\u00e4 p\u00f6rssilistattujen ja listaamattomien yhti\u00f6iden osa-aineistoihin. Kaikkien osa-aineistojen osalta tilikauden tulosten toisen numeron jakaumaa verrataan odotettuun jakaumaan khii toiseen -yhteensopivuustestill\u00e4, koska kosmeettisen tuloksenohjauksen on havaittu esiintyv\u00e4n juuri toisen numeron jakauman eri\u00e4vyyten\u00e4 odotetusta. T\u00e4m\u00e4n lis\u00e4ksi jokaisen yksitt\u00e4isen numeron odotetun ja havaitun frekvenssin perusteella n\u00e4ille esitet\u00e4\u00e4n yhtenevyytt\u00e4 mittaava z-testisuure. Tulokset osoittivat ilmi\u00f6n olevan aiempien tutkimusten tapaan edelleen l\u00e4sn\u00e4 Pohjoismaissa. Tulokset eiv\u00e4t olleet t\u00e4ysin samansuuntaisia maiden v\u00e4lill\u00e4, vaan eroja l\u00f6ytyi ilmi\u00f6n esiintyvyydess\u00e4 niin maakohtaisesti kuin senkin perusteella, oliko kyseess\u00e4 maan p\u00f6rssiin listautuneet yritykset vai suurimmat listaamattomat yritykset. Tulokset maakohtaisista eroista olivat paljolti linjassa aiemman tutkimuksen kanssa ja tukevat aiempaa n\u00e4ytt\u00f6\u00e4 siit\u00e4, ett\u00e4 tuloksenohjauksen ilmenemisest\u00e4 huolimatta sen mittakaava Pohjoismaissa on v\u00e4h\u00e4ist\u00e4, mik\u00e4 puhuu pohjoismaalaisten yritysten tilinp\u00e4\u00e4t\u00f6sinformaation suhteellisen hyv\u00e4n laadun puolesta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-08-19T07:51:36Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-08-19T07:51:36Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "52", "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": "tuloksenohjaus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Benfordin laki", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Pohjoismaat", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tuloksenohjauksen esiintyvyys suurimpien pohjoismaisten yritysten tilinp\u00e4\u00e4t\u00f6stiedoissa vuosina 2010\u20132019", "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-202008195590", "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": "agenttiteoria", "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": "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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