| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Salminen, Pekka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Huttunen, Olli", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-05-21T04:22:51Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-05-21T04:22:51Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/75822", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4 pro gradu -tutkielma k\u00e4sittelee liikearvon arvonalentumista. Liikearvo on aineeton omaisuuser\u00e4, joka syntyy yrityskaupoissa. Hankkiva yhteis\u00f6 maksaa hankittavasta yhteis\u00f6st\u00e4 yli kirjanpidollisen arvon, jolloin ylim\u00e4\u00e4r\u00e4inen osa kirjataan hankkivan yhteis\u00f6n taseeseen liikearvoksi. IFRS-raportointimallin k\u00e4ytt\u00f6\u00f6noton j\u00e4lkeen on Euroopan Unionin alueella olevien yritysten t\u00e4ytynyt tehd\u00e4 liikearvolle vuosittainen testaus mahdollista arvonalentumista varten. Liikearvosta t\u00e4ytyy tehd\u00e4 arvonalentumiskirjaus, jos testauksessa esiintyy mit\u00e4\u00e4n viitteit\u00e4 mahdollisesta arvonalentumisesta.\nTutkielman tavoitteena on selvitt\u00e4\u00e4, onko liikearvon arvonalentumiselle yhteisi\u00e4 selitt\u00e4vi\u00e4 tekij\u00f6it\u00e4. Tutkimuksen populaationa toimii Helsingin p\u00f6rssin p\u00e4\u00e4listalla eli OMX Helsinki listalla toimivat yhti\u00f6t ja n\u00e4iden yhti\u00f6iden tilinp\u00e4\u00e4t\u00f6kset vuosien 2015\u20132019 aikana. Tutkimukseen ei otettu mukaan rahoituslaitoksia, jolloin aineiston kooksi tuli 523 tilikautta.\nTutkimus toteutettiin logistisella regressiomallilla. Logistisen regressiomallin avulla voidaan selvitt\u00e4\u00e4 vaikuttaako selitt\u00e4v\u00e4t muuttujat selitett\u00e4v\u00e4n muuttujan tapahtuman todenn\u00e4k\u00f6isyyteen. Tutkimuksessa selitett\u00e4v\u00e4n\u00e4 muuttujana toimii liikearvon arvonalennuksen tekeminen ja selitt\u00e4vin\u00e4 muuttujina liiketulos, velkaisuus, markkina-arvo ja toimiala.\nLogistisen regressiomallin tuloksissa havaittiin, ett\u00e4 tutkimuksen selitt\u00e4vist\u00e4 muuttujista ainoastaan yrityksen markkina-arvolla oli yhteytt\u00e4 liikearvon arvonalennuksen tekemiseen. Tuloksissa ilmeni markkina-arvoltaan keskikokoisilla yhti\u00f6ill\u00e4 olevan positiivinen yhteys liikearvon arvonalennuksen tekemiseen. Muilla tutkimuksen selitt\u00e4vill\u00e4 tekij\u00f6ill\u00e4 ei ollut tilastollisesti merkitsev\u00e4\u00e4 yhteytt\u00e4 liikearvon arvonalentumiseen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-05-21T04:22:51Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-05-21T04:22:51Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "49", "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.title", "value": "Liikearvon arvonalentuminen Helsingin p\u00f6rssiss\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-202105213083", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "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_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": "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": "laskentatoimi", "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"}]
|