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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kosonen, Linda", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-12-15T11:50:08Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-12-15T11:50:08Z", "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/123456789/84414", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Due Diligence on yrityskauppojen yhteyteen vakiintunut termi, jolla viitataan ostettavan tai myyt\u00e4v\u00e4n kohteen huolelliseen ennakkotarkastamiseen ennen kauppakirjan allekirjoittamista. Due diligence -tarkastuksen tavoitteena on todentaa, ett\u00e4 kohdeyrityksest\u00e4 saatu informaatio on sen mukaista, jonka perusteella ostaja on alustavan hintaehdotuksensa antanut. Due diligence tarjoaa molemmille kaupan osapuolille tietoisemman arvion kohteeseen liittyvist\u00e4 riskeist\u00e4 ja hy\u00f6dyist\u00e4, sek\u00e4 v\u00e4hent\u00e4\u00e4 informaation asymmetriaa ostajan ja myyj\u00e4n v\u00e4lill\u00e4.\nDue diligencea aiheena voidaan pit\u00e4\u00e4 ajankohtaisena, sill\u00e4 yrityskaupat ovat merkitt\u00e4v\u00e4ss\u00e4 roolissa yritysten strategisten ja kasvutavoitteiden toteuttamisessa. Koska yrityskauppa on kaikkea muuta kuin riskit\u00f6n prosessi, edellytt\u00e4\u00e4 kaupassa onnistuminen ostettavan yrityksen ja sen liiketoiminnan kokonaisvaltaista tuntemista. T\u00e4m\u00e4n edellytyksen t\u00e4ytt\u00e4miseksi on due diligencen rooli osana yrityskauppaa merkitt\u00e4v\u00e4, vaikka kyseess\u00e4 ei ole lakis\u00e4\u00e4teinen teht\u00e4v\u00e4 eik\u00e4 sen suorittamiselle ole olemassa yht\u00e4 yleist\u00e4 mallia.\nT\u00e4m\u00e4n pro gradu -tutkielman tarkoituksena on kuvata asiantuntijoiden n\u00e4kemyksi\u00e4 due diligencen aikana ker\u00e4tyn informaation merkityksest\u00e4 osana yrityskauppaa. Lis\u00e4ksi tavoitteena on luoda kattava n\u00e4kemys due diligence -prosessin vaiheista sek\u00e4 prosessin aikana hy\u00f6dynnett\u00e4vist\u00e4 tietol\u00e4hteist\u00e4, kun tietoa ja varmuutta kaupan kohteesta haetaan talouden n\u00e4k\u00f6kulmasta (financial due diligence). Tutkielman empiirinen aineisto koostuu nelj\u00e4st\u00e4 asiantuntijahaastattelusta, jotka suoritettiin vuosien 2016-2017 aikana.\nTutkimustuloksissa havaittiin, ett\u00e4 keskeisimm\u00e4t analysointikohteet financial due diligencen aikana ovat tulosanalyysin osalta kohdeyhti\u00f6n oikaistu k\u00e4ytt\u00f6kate (EBITDA) ja taseen osalta k\u00e4ytt\u00f6p\u00e4\u00e4oma sek\u00e4 nettovelka. Kyseisist\u00e4 erist\u00e4 ker\u00e4tyill\u00e4 havainnoilla voi olla merkitt\u00e4v\u00e4 vaikutus sek\u00e4 arvonm\u00e4\u00e4ritykseen ett\u00e4 kauppakirjan sis\u00e4lt\u00f6\u00f6n.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2022-12-15T11:50:08Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-12-15T11:50:08Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "97", "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.title", "value": "Asiantuntijoiden n\u00e4kemys financial due diligencen merkityksest\u00e4 osana yrityskauppaa", "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-202212155669", "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": "restrictedAccess", "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": "yrityskaupat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "due diligence", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "arvonm\u00e4\u00e4ritys", "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\u00f6sanalyysi", "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.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/collections/archival-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/kokoelmat/arkistotyoasema..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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