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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Salminen, Juuso", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-03-21T11:52:14Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-03-21T11:52:14Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/80277", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Talousraportoinnissa esiintyvien laskentatoimen tunnuslukujen merkityst\u00e4 sijoittajan p\u00e4\u00e4t\u00f6ksenteon kannalta on jo pitk\u00e4\u00e4n tutkittu arvorelevanssitutkimuksen muodossa, mutta raporttien tekstimuotoisen sis\u00e4ll\u00f6n arvorelevanssi on v\u00e4h\u00e4isemm\u00e4lle huomiolle j\u00e4\u00e4nyt tutkimuskohde. Raporttien teksti saattaa sis\u00e4lt\u00e4\u00e4 sijoittajan kannalta kiinnostavia mainintoja esimerkiksi kasvusta, n\u00e4kymist\u00e4 tai muusta vaikeasti kvantifioitavasta aiheesta. \nT\u00e4ss\u00e4 tutkimuksessa tarkastellaan talousraporttien tekstisis\u00e4lt\u00f6\u00e4 niiden s\u00e4vy\u00e4 mittaamalla. Raporteista m\u00e4\u00e4ritet\u00e4\u00e4n positiivisuus, negatiivisuus ja ep\u00e4varmuus laskemalla n\u00e4ihin kategorioihin luokiteltujen sanojen prosenttiosuuksia koko raportin sanam\u00e4\u00e4r\u00e4st\u00e4. Sanojen luokitteluun k\u00e4ytet\u00e4\u00e4n Loughranin ja McDonaldin (2011) koostamaa sanalistaa, joka sopii taloudellisten sanojen s\u00e4vyn tunnistamiseen. S\u00e4vyanalyysi suoritetaan suomalaisten p\u00f6rssiyritysten vuosina 2017\u20132021 julkaisemille osavuosikatsauksille, joiden julkistuksen yhteydess\u00e4 syntyneit\u00e4 ep\u00e4normaaleja tuottoja selitet\u00e4\u00e4n s\u00e4vymuuttujilla. Toisena tarkastelun kohteena t\u00e4ss\u00e4 tutkimuksessa ovat positiivisten sanojen l\u00e4hell\u00e4 esiintyv\u00e4t sanat, jotka ovat yhteydess\u00e4 eroavaan ep\u00e4normaaliin tuottoon, kun verrataan esiintymist\u00e4 tilanteeseen, jossa positiivisen sanan ja toisen sanan yhdistelm\u00e4\u00e4 ei esiinny raportissa.\nTuloksista on huomattavissa, ett\u00e4 raportin negatiivisuus pystyy selitt\u00e4m\u00e4\u00e4n ep\u00e4normaaleja tuottoja tilastollisesti merkitsev\u00e4ll\u00e4 tasolla, kun muutamat yrityksen taloudellista tilaa kuvaavat tunnusluvut ovat vakioituja. Negatiivisuuden kasvaessa ep\u00e4normaalit tuotot n\u00e4ytt\u00e4isiv\u00e4t laskevan, mik\u00e4 on linjassa aikaisemman tutkimuksen kanssa. Positiivisuus ja ep\u00e4varmuus eiv\u00e4t n\u00e4ytt\u00e4ytyneet yht\u00e4 varmoina osakekurssin vaihteluiden selitt\u00e4jin\u00e4. L\u00e4hisanatarkastelussa nousi esiin muutama selke\u00e4 ryhm\u00e4, kuten kasvuun, toimintaan tai aineettomaan p\u00e4\u00e4omaan liittyv\u00e4t sanat, jotka positiivisen sanan l\u00e4hist\u00f6ll\u00e4 esiintyess\u00e4\u00e4n olivat yhteydess\u00e4 keskim\u00e4\u00e4r\u00e4isten ep\u00e4normaalien tuottojen tilastollisesti merkitsev\u00e4\u00e4n nousuun tai laskuun.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-03-21T11:52:14Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-03-21T11:52:14Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "60", "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": "talousraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "raportoinnin s\u00e4vy", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tekstianalyysi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ep\u00e4normaalit tuotot", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Osavuosikatsauksen s\u00e4vy ja osakkeen arvo", "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-202203211975", "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": "arvopaperimarkkinat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "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": "informaatio", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sijoittajat", "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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