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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Yli-Keturi, Maija", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-05-09T08:58:59Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-05-09T08:58:59Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/86823", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielman tarkoitus oli selvitt\u00e4\u00e4, millaisia muutoksia pienten suomalaisten p\u00f6rssiyhti\u00f6iden segmenttiraportoinnissa on tapahtunut vuosina 2018\u20132022, sek\u00e4 mit\u00e4 yhti\u00f6iss\u00e4 on tapahtunut raportoinnin mukaan, jotta muutoksia tehtiin. Lis\u00e4ksi tutkittiin Covid-19-pandemian mahdollisia vaikutuksia pienten suomalaisten p\u00f6rssiyhti\u00f6iden segmentteihin. Suomalaiset p\u00f6rssiyhti\u00f6t soveltavat segmenttiraportoinnissaan IFRS 8 -standardia, jossa segmentit esitet\u00e4\u00e4n siten, kuin yhti\u00f6n johto k\u00e4sittelee niit\u00e4 yhti\u00f6n sis\u00e4isiss\u00e4 raporteissa.\n\nTutkimus toteutettiin laadullisena tutkimuksena, jonka aineistona k\u00e4ytettiin pienten suomalaisten p\u00f6rssiyhti\u00f6iden vuosikertomuksia ja tilinp\u00e4\u00e4t\u00f6ksi\u00e4 vuosilta 2018\u20132022. Tutkimuksessa k\u00e4siteltiin lukum\u00e4\u00e4ri\u00e4, joten jossain m\u00e4\u00e4rin aineistoa k\u00e4siteltiin my\u00f6s kvantitatiivisesti. Kyseinen aikav\u00e4li valittiin otokseen Covid-19-pandemian vuoksi, sill\u00e4 pandemia saattoi vaikuttaa yhti\u00f6iden segmenttiraportointiin. Mukaan tarkasteluun otettiin vuosi 2018, jotta voitiin arvioida, tapahtuiko segmenttiraportoinnissa muutoksia juuri ennen mahdollista pandemian vaikutusta. Otokseen haluttiin ottaa mukaan uusimmat aiheesta saatavilla olevat aineistot, eli vuoden 2022 julkaisut.\n\nTutkimus osoitti, ett\u00e4 52 pienest\u00e4 suomalaisesta p\u00f6rssiyhti\u00f6st\u00e4 25:ll\u00e4 tapahtui tarkastelujaksolla muutoksia segmenttiraportoinnissa. Eniten segmenttiraportoinnin muutoksia tapahtui vuonna 2020, kun muutoksen kokeneita yhti\u00f6it\u00e4 oli 14. Segmenttien yhteism\u00e4\u00e4r\u00e4 yhti\u00f6iss\u00e4 oli suurin vuonna 2020. M\u00e4\u00e4rien vaihtelut olivat suurimpia vuosien 2019\u20132020 ja 2020\u20132021 v\u00e4lill\u00e4. Yhti\u00f6iden raportoitavat segmentit muuttuivat tarkastelujakson aikana yhten\u00e4 vuotena 16 yhti\u00f6ss\u00e4. Kahtena vuotena segmentit muuttuivat seitsem\u00e4ss\u00e4 yhti\u00f6ss\u00e4 ja kolmena vuotena kahdessa yhti\u00f6ss\u00e4. Yhti\u00f6ist\u00e4 12 antoi raportoinnissaan syyn segmenttiraportoinnin muutokselle. Kahdeksassa tapauksessa oli kyse konsernirakenteen muutoksesta jollain tapaa. Lopuissa yrityksiss\u00e4 konsernirakennetta yksinkertaistettiin. Covid-19 vaikutti yhti\u00f6ihin monella tapaa, mutta pandemian vaikutus yhti\u00f6iden segmenttiraportointiin ei n\u00e4kynyt tutkimuksessa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-05-09T08:58:58Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-05-09T08:58:59Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "62", "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": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS 8", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "segmenttiraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilinp\u00e4\u00e4t\u00f6sraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Muutokset IFRS 8 -standardin mukaisessa raportoinnissa pieniss\u00e4 suomalaisissa p\u00f6rssiyhti\u00f6iss\u00e4 vuosina 2018\u20132022", "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-202305092906", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "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": "IFRS-standardit", "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": "p\u00f6rssiyhti\u00f6t", "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"}]
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