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[{"key": "dc.contributor.advisor", "value": "Sajasalo, Pasi", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Linho, Anna", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-09-22T05:54:28Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-09-22T05:54:28Z", "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/123456789/89222", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Suomalaisten p\u00f6rssiyhti\u00f6iden palkitsemisraportointi perustuu osin p\u00f6rssiyhti\u00f6it\u00e4 koskevaan lains\u00e4\u00e4d\u00e4nt\u00f6\u00f6n ja osin Arvopaperimarkkinayhdistyksen yll\u00e4pit\u00e4m\u00e4\u00e4n Hallinnointikoodiin 2020. T\u00e4m\u00e4n tutkimuksen p\u00e4\u00e4tutkimuskysymyksen\u00e4 oli tarkastella sit\u00e4, miten p\u00f6rssiyhti\u00f6t soveltavat Arvopaperimarkkinayhdistys ry:n laatiman Hallinnointikoodin pakollisen palkitsemisen raportointijakson vaatimuksia palkitsemisraporteissaan. Toisena p\u00e4\u00e4tutkimuskysymyksen\u00e4 tutkittiin sit\u00e4, mit\u00e4 mahdollisia ja raportoituja seurauksia p\u00f6rssiyhti\u00f6ille on seurannut Hallinnointikoodin noudattamattomuudesta.\nTutkimuksen teoreettinen viitekehys rakentuu keskeisten johdon palkitsemiseen liittyvien k\u00e4sitteiden ja teorioiden pohjalle. Lis\u00e4ksi tutkimuksessa tutustutaan Corporate governance k\u00e4sitteeseen tutkielmalle olennaisilta osin ja Suomen p\u00f6rssi-yhti\u00f6iden Hallinnointikoodin pakollisen palkitsemisraportoinnin jaksoon.\nTutkimusaineisto koostuu seitsem\u00e4n suomalaisen p\u00f6rssiyrityksen vuosina 2021\u20132022 julkaisemista palkitsemisraporteista ja vuosikertomuksista. Tutkimus on luon-teeltaan kvalitatiivinen, osin vertaileva tutkimus, jossa aineiston analyysi suoritettiin laadullisen sis\u00e4ll\u00f6nanalyysin avulla. Analyysi pohjautui strukturoituun analyysi-runkoon, jonka viitekehyksen\u00e4 toimii Hallinnointikoodi 2020. Analyysirungon avulla arvioitiin palkitsemisraporttien vastaavuutta suhteessa Hallinnointikoodiin 2020. Tuloksista k\u00e4y ilmi, ett\u00e4 yritysten palkitsemisraportit noudattavat jossain m\u00e4\u00e4rin lains\u00e4\u00e4d\u00e4nn\u00f6n ja Hallinnointikoodin vaatimuksia. Tutkimustulosten mukaan vaikuttaisi kuitenkin silt\u00e4, ett\u00e4 palkitsemisraportointia koskeva s\u00e4\u00e4ntely on lains\u00e4\u00e4d\u00e4nn\u00f6llisest\u00e4 pakottavuudestaan huolimatta suositusluonteista, sill\u00e4 s\u00e4\u00e4ntelyn noudattamatta j\u00e4tt\u00e4misest\u00e4 ei vaikuttaisi aiheutuvan yrityksille varsinaisia hallinnollisia seurauksia.\nN\u00e4ytt\u00e4isi silt\u00e4, ett\u00e4 palkitsemisraportointia koskeva sanktiointi on yhteiskunnallisella tasolla luotettu ei-formaalisen sanktioinnin piiriin, joka ilmenee p\u00e4\u00e4asiallisesti poliittisina sanktioina eli julkisena arvosteluna. T\u00e4m\u00e4 huomio kuitenkin haastaa osakkeenomistajien oikeudet. Tutkimuksen lopussa pohditaan lyhyesti my\u00f6s osakkeen-omistajien oikeudet -direktiivin taustaa sek\u00e4 vuoden 2009 finanssikriisin aiheuttajia.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-09-22T05:54:27Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-09-22T05:54:28Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "100", "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": "palkitsemisraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "hallinnointikoodi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "corporate governance", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "N\u00e4k\u00f6kulmia p\u00f6rssiyhti\u00f6iden Hallinnointikoodin 2020 palkitsemisraportoinnin pakottavuuteen", "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-202309225231", "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": "Johtaminen", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Management and Leadership", "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": "20424", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "omistajaohjaus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "palkitseminen", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "johtaminen", "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.subject.yso", "value": "lains\u00e4\u00e4d\u00e4nt\u00f6", "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": "osakeyhti\u00f6laki (1978)", "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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