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[{"key": "dc.contributor.advisor", "value": "Rautianen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Bj\u00f6rk, Jaakko", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-06-21T07:17:46Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-06-21T07:17:46Z", "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/123456789/87984", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4 pro gradu -tutkielma k\u00e4sittelee vaihtoehtoisten kannattavuuden tunnuslukujen arvorelevanssia Suomen osakemarkkinoilla. Vaihtoehtoiset tunnusluvut ovat useimmiten julkisten osakeyhti\u00f6iden julkaisemia tunnuslukuja, jotka eroavat IFRS-standardin mukaisista tunnusluvuista ja niit\u00e4 on oikaistu v\u00e4hent\u00e4m\u00e4ll\u00e4 tai lis\u00e4\u00e4m\u00e4ll\u00e4 erin\u00e4isi\u00e4 kertaluontoisia eri\u00e4.\nTutkimuksen tavoitteena on tutkia vaihtoehtoisten kannattavuuden tunnuslukujen tilastollista yhteytt\u00e4 osakkeen arvonmuutokseen vuosina 2021\u20132022 sek\u00e4 hankkia lis\u00e4tietoa vaihtoehtoisten tunnuslukujen raportoinnin yleisyydest\u00e4 Helsingin p\u00f6rssin yrityksill\u00e4 vuoden 2021 Q1 aikana. Tutkimuksen aineisto on ker\u00e4tty suoraan yritysten julkaisemilta kvartaaliraporteilta.\nTutkimuksessa havaittiin, ett\u00e4 vuoden 2021 Q1 aikana noin 66 % Helsingin p\u00f6rssin p\u00e4\u00e4listan kaikista yrityksist\u00e4 raportoi vaihtoehtoisia tunnuslukuja ja yleisimm\u00e4t vaihtoehtoiset tunnusluvut olivat oikaistu EBIT, oikaistu EBITDA, oikaistu EBIT% ja oikaistu EBITDA%. Lis\u00e4ksi havaittiin, ett\u00e4 vuosina 2021\u20132022 vaihtoehtoisia tunnuslukuja raportoivilla yhti\u00f6ill\u00e4 vaihtoehtoinen tunnusluku on suurempi kuin IFRS-tunnusluku 84,6 % kaikista havainnoista. Tutkimuksen otannalla havaittiin my\u00f6s, ett\u00e4 keskim\u00e4\u00e4rin vaihtoehtoinen tunnusluku on 32,3 % suurempi kuin IFRS-tunnusluku.\nArvorelevanssia tutkittiin tilastollisin menetelmin SPSS-ohjelmiston avulla. Menetelm\u00e4n\u00e4 k\u00e4ytettiin lineaarista regressioanalyysi\u00e4. Tilastollisen vaiheen tulosten osalta havaittiin, ett\u00e4 vaihtoehtoisella kannattavuuden tunnusluvulla on tilastollisesti merkitsev\u00e4\u00e4 arvorelevanssia Helsingin p\u00f6rssin kontekstissa vuosina 2021\u20132022. T\u00e4m\u00e4 tulos on linjassa aikaisempien tutkimustulosten kanssa. Vaihtoehtoisen kannattavuuden tunnusluvun arvorelevanssin ja IFRS-tunnusluvun arvorelevanssin vahvuuden vertailun osalta tutkimuksen tulokset olivat ristiriitaisia, eik\u00e4 tulosteen perusteella voida yksiselitteisesti todeta, ett\u00e4 vaihtoehtoisen tunnusluvun arvorelevanssi olisi vahvempaa kuin IFRS-tunnusluvun arvorelevanssi.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-06-21T07:17:46Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-06-21T07:17:46Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "72", "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.title", "value": "Vaihtoehtoisten kannattavuuden tunnuslukujen arvorelevanssi Suomen osakemarkkinoilla", "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-202306214036", "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": "tunnusluvut", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "regressioanalyysi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilastomenetelm\u00e4t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kannattavuus", "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": "raportointi", "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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