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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Pietik\u00e4inen, Sauli", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-06-13T07:00:29Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-06-13T07:00:29Z", "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/123456789/81656", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielman tavoitteena on tutkia, pystyyk\u00f6 laskentatoimen tunnuslukujen avulla selitt\u00e4m\u00e4\u00e4n tilastollisesti merkitsev\u00e4sti listautuneen yrityksen osakekurssissa tapahtuvia muutoksia osingon irtoamisen yhteydess\u00e4. Osingon irtoamisp\u00e4iv\u00e4n kurssi-muutokseen vaikuttavia tekij\u00f6it\u00e4 tutkitaan monimuuttujaregressioanalyysin avulla. Selitett\u00e4v\u00e4n\u00e4 muuttujana toimii osakkeen kurssimuutossuhde, PDR (price drop ratio), suhteessa jaettuun osinkoon ja selitt\u00e4vin\u00e4 muuttujina erilaiset laskentatoimen tunnusluvut ja muuttujat, jotka on saatu yritysten tilinp\u00e4\u00e4t\u00f6sraporteista tai laskettu tilinp\u00e4\u00e4t\u00f6sraporteista saatavien tietojen perusteella. Tutkimusaineistoksi tarkasteluun valikoitui Helsingin p\u00f6rssiss\u00e4 listattuna olevat yritykset, jotka jakoivat osinkoa vuosina 2015\u20132019. Yhteens\u00e4 aineisto sis\u00e4lsi 560 osingonjakotapahtumaa.\nSyit\u00e4 osingon irtoamisen aiheuttaman kurssimuutoksen taustalla ei aiemmassa kirjallisuudessa ole juuri tutkittu. Merkitt\u00e4v\u00e4n\u00e4 tekij\u00e4n\u00e4 on kuitenkin esitetty osinko- ja p\u00e4\u00e4omatulojen luovutusvoittoverotuksen eroavaisuuksia, joiden perusteella on esitetty pystytt\u00e4v\u00e4n laskemaan odotettu kurssimuutossuhde yritykselle. T\u00e4ss\u00e4 tutkielmassa kumottiin odotetun PDR:n toimiminen valitulla tutkimusaineistolla. Lis\u00e4ksi valitusta aineistosta l\u00f6ydettiin nelj\u00e4 tunnuslukua tai muuttujaa (osinkotuottoprosentti, osakekohtainen tulos, pitk\u00e4aikaisen velan suhde taseen loppusummaan ja osakkeiden lukum\u00e4\u00e4r\u00e4), joiden avulla pystyttiin tilastollisesti merkitsev\u00e4sti selitt\u00e4m\u00e4\u00e4n PDR:n muutoksia t\u00e4ss\u00e4 aineistossa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-06-13T07:00:29Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-06-13T07:00:29Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "66", "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": "sijoittaminen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "kurssimuutossuhde", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "laskentatoimen tunnusluvut", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "monimuuttujaregressioanalyysi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Laskentatoimen tunnusluvut listautuneen yrityksen osakekurssin muutosten selitt\u00e4jin\u00e4 osingon irtoamisen yhteydess\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-202206133265", "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": "sijoitukset (talous)", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "osingot", "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": "laskentatoimi", "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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