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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Perosvuo, Marianna", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-06-01T06:06:37Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-06-01T06:06:37Z", "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/123456789/87364", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu -tutkielmassa tarkastellaan tilinp\u00e4\u00e4t\u00f6sanalyysin k\u00e4ytt\u00f6\u00e4 taloudellisessa yrityskauppatarkastuksessa (\u201dFDD\u201d). Yrityskauppatarkastuksella (due diligence, \u201dDD\u201d) tarkoitetaan kaupan kohteena olevan yrityksen ennakkotarkastusta sen arvon ja riskien m\u00e4\u00e4ritt\u00e4miseksi. Due diligence -prosessin suorittamiselle ei ole s\u00e4\u00e4nnelty\u00e4 tai yleisesti noudatettua menettelytapaa. DD-prosessista ja menetelmist\u00e4 on verrattain v\u00e4h\u00e4n tutkimusta. Tilinp\u00e4\u00e4t\u00f6sanalyysi puolestaan voidaan liitt\u00e4\u00e4 yrityksen sidosryhmi\u00e4 palvelevaan ulkoiseen laskentatoimeen, jonka raporteista t\u00e4rkein on julkinen tilinp\u00e4\u00e4t\u00f6s. Sidosryhm\u00e4t analysoivat tilinp\u00e4\u00e4t\u00f6st\u00e4 p\u00e4\u00e4t\u00f6ksentekotilanteissaan. Tilinp\u00e4\u00e4t\u00f6sanalyysissa tunnistetaan ja mitataan taloudellisen suorituskyvyn osatekij\u00f6it\u00e4 ja vertaillaan yrityksi\u00e4 toisiinsa sek\u00e4 saman yrityksen suoriutumista eri ajankohtina. My\u00f6sk\u00e4\u00e4n tilinp\u00e4\u00e4t\u00f6sanalyysin suorittamiseksi ei ole vakiintunutta menetelm\u00e4\u00e4. Tilinp\u00e4\u00e4t\u00f6ksen sis\u00e4lt\u00f6\u00f6n voivat vaikuttaa sen laatijan tavoitteet ja motiivit, mink\u00e4 vuoksi muokkaamattoman tilinp\u00e4\u00e4t\u00f6ksen informaatioarvo k\u00e4ytt\u00e4j\u00e4lle voidaan kyseenalaistaa. Informaatioarvon lis\u00e4\u00e4miseksi tilinp\u00e4\u00e4t\u00f6stietoa onkin tarpeen muokata.\nTutkielman tutkimuskysymykset ovat, miten tilinp\u00e4\u00e4t\u00f6sanalyysia voidaan hy\u00f6dynt\u00e4\u00e4 taloudellisessa yrityskauppatarkastuksessa ja mit\u00e4 havaintoja tilinp\u00e4\u00e4t\u00f6sanalyysin keinojen k\u00e4ytt\u00e4misest\u00e4 voidaan tehd\u00e4 taloudellisen DD-tarkastusten raporteista. Tutkielman teoreettinen viitekehys sis\u00e4lt\u00e4\u00e4 tilinp\u00e4\u00e4t\u00f6ksen tutkimusta, tilinp\u00e4\u00e4t\u00f6sanalyysia ja due diligence -tarkastusta koskevaa kirjallisuutta. Empiirinen aineisto puolestaan koostuu 20:sta er\u00e4\u00e4n konsulttiyrityksen laatimasta taloudellisen DD-tarkastuksen raportista, jotka on analysoitu hy\u00f6dynt\u00e4en laadullista sis\u00e4ll\u00f6nanalyysia ja teemoittelua.\nKeskeisin johtop\u00e4\u00e4t\u00f6s teoriataustasta on, ett\u00e4 tilinp\u00e4\u00e4t\u00f6sanalyysi on tai ainakin sen tulisi olla FDD-tarkastuksessa hyvin keskeinen menetelm\u00e4. Empiirisest\u00e4 aineistosta tehdyt havainnot puolestaan osoittavat, ett\u00e4 FDD:ss\u00e4 todella hy\u00f6dynnet\u00e4\u00e4n tilinp\u00e4\u00e4t\u00f6sanalyysia. Hy\u00f6dynt\u00e4minen tapahtuu muokkaamalla kohdeyrityksen toimittamia tilinp\u00e4\u00e4t\u00f6s- ja sis\u00e4isen laskennan tietoja ennen k\u00e4ytt\u00f6katteen, nettok\u00e4ytt\u00f6p\u00e4\u00e4oman ja nettovelan laskemista.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The focus of this master\u2019s thesis is on the use of financial statement analysis in financial due diligence (\u201dFDD\u201d). Due diligence refers to the examination of a potential target company before an acquisition for understanding its value and underlying risks. There is no single regulated or common method for due diligence process and there is relatively little research with regard thereto. In turn, financial statement analysis can be perceived in the context of financial accounting, serving the stake-holders of a company. The public financial statements form the most important re-ports in financial accounting. The stakeholders analyse the financial statements in connection with their decision-making. Financial statement analysis recognises and measures the components of financial performance as well as compares companies to each other and the performance of one company over time. There is no established method to conduct a financial statement analysis. The contents of financial statements may be affected by the aims and motives of its author, based on which the informative value of unadjusted financial statements for its user can be questioned. In order to increase the informative value, the information contained in the financial statements must be modified (adjusted).\nThe research questions of this thesis are how can financial statement analysis be utilised in financial due diligence and what kind of observations regarding the use of financial statement analysis methods can be made from FDD reports. The theoretical framework of this thesis contains literature regarding research on financial statements, financial statement analysis and due diligence. In turn, the empirical data of this thesis comprises 20 FDD reports compiled by a certain consulting company. The reports have been analysed using qualitative content analysis and thematic mapping.\nThe key conclusion on the theoretical framework is that financial statement analysis is or at least it should be a focal method in FDD. As for the empirical data, the observations made suggest that financial statement analysis is in fact used during an FDD. It is evident from the fact that the financial statement information as well as information from internal accounting provided by the target company are adjusted before calculating EBITDA, net working capital and net debt.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-06-01T06:06:37Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-06-01T06:06:37Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "163", "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": "oikaisu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "taloudellinen due diligence", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilinp\u00e4\u00e4t\u00f6ksen muokkaus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tuloksen j\u00e4rjestely", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ulkoinen laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "adjustment", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "earnings management", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "financial accounting", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "financial due diligence", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "financial statement adjustment", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Laadullinen tutkimus tilinp\u00e4\u00e4t\u00f6sanalyysin k\u00e4yt\u00f6st\u00e4 taloudellisessa yrityskauppatarkastuksessa", "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-202306013419", "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.collaborator", "value": "business", "language": "", "element": "contractresearch", "qualifier": "collaborator", "schema": "yvv"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "yvv.contractresearch.initiative", "value": "student", "language": "", "element": "contractresearch", "qualifier": "initiative", "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": "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": "tilinp\u00e4\u00e4t\u00f6sanalyysi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "financial statements", "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": "accounting", "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"}, {"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"}]
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