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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Laine, Arttu", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-11-29T06:43:14Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-11-29T06:43:14Z", "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/123456789/92131", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkielmassa tutkitaan k\u00e4ytt\u00f6p\u00e4\u00e4oman tunnuslukujen arvorelevanttiutta.\nAihetta l\u00e4hestyt\u00e4\u00e4n kahdella tutkimuskysymyksell\u00e4, joista ensimm\u00e4isess\u00e4 keskityt\u00e4\u00e4n siihen, ovatko k\u00e4ytt\u00f6p\u00e4\u00e4oman tunnusluvut arvorelevantteja. Toisessa\ntutkimuskysymyksess\u00e4 pohditaan, mittaavatko k\u00e4ytt\u00f6p\u00e4\u00e4oman ja maksuvalmiuden tunnusluvut eri asioita.\n Tutkielma edustaa kvantitatiivista eli m\u00e4\u00e4r\u00e4llist\u00e4 tutkimusta. Aineistona k\u00e4ytet\u00e4\u00e4n pohjoiseurooppalaisia p\u00f6rssiin listattuja yrityksi\u00e4 ja niiden tilinp\u00e4\u00e4t\u00f6slukuja vuosien 2016 ja 2020 v\u00e4lilt\u00e4. Aineisto on haettu Refinitiv Eikon -tietokannasta. Aineiston koko on 935 havaintoa. Analyysimenetelmin\u00e4 on k\u00e4ytetty Pearsonin korrelaatiokerrointa ja lineaarista regressioanalyysia. Analyysit on toteutettu SPSS-ohjelmistolla.\n Analyyseissa ei havaittu korrelaatiota k\u00e4ytt\u00f6p\u00e4\u00e4omaan liittyvien tunnuslukujen ja yrityksen arvoa kuvaavan muuttujan v\u00e4lill\u00e4. T\u00e4m\u00e4n havainnon pohjalta\non p\u00e4\u00e4dytty lopputulokseen, ett\u00e4 k\u00e4ytt\u00f6p\u00e4\u00e4oman tunnusluvut eiv\u00e4t ole k\u00e4ytetyn aineiston perusteella arvorelevantteja. K\u00e4ytt\u00f6p\u00e4\u00e4oman ja maksuvalmiuden\ntunnuslukujen v\u00e4lill\u00e4 havaittiin korrelaatio, mutta kyseinen korrelaatio ei ollut\nerityisen vahva. Toisen tutkimuskysymyksen osalta on p\u00e4\u00e4dytty johtop\u00e4\u00e4t\u00f6kseen, jonka mukaan maksuvalmiuden ja k\u00e4ytt\u00f6p\u00e4\u00e4oman tunnusluvut mittaavat\neri asioita.\n Tutkielman tulosten vertaaminen aiempaan aihealueesta tehtyyn tutkimukseen on haastavaa, sill\u00e4 k\u00e4ytt\u00f6p\u00e4\u00e4oman arvorelevanttiuteen liittyv\u00e4\u00e4 tutkimusta\nei juurikaan ole tehty. T\u00e4st\u00e4 poiketen k\u00e4ytt\u00f6p\u00e4\u00e4oman tunnuslukujen ja yrityksen\nkannattavuuden v\u00e4list\u00e4 yhteytt\u00e4 on tutkittu paljon. Jotta tutkielman tulokset olisivat paremmin verrattavissa aiempaan tutkimukseen, analysoitiin korrelaatiotarkastelussa my\u00f6s kannattavuutta kuvaavaa tunnuslukua. T\u00e4m\u00e4n tunnusluvun\nosalta havaitut tulokset ovat linjassa aiheesta aikaisemmin tehdyn tutkimuksen\nkanssa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-11-29T06:43:14Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-11-29T06:43:14Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "60", "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": "arvorelevanttius", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "K\u00e4ytt\u00f6p\u00e4\u00e4oman tunnuslukujen arvorelevanttius", "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-202311298136", "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": "k\u00e4ytt\u00f6p\u00e4\u00e4oma", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tunnusluvut", "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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