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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Sammallahti, Jenny", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-01-17T06:53:36Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-01-17T06:53:36Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/92847", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4 pro gradu -tutkielma k\u00e4sittelee liikearvon arvonalentumiskirjauksia Helsingin p\u00f6rssin yhti\u00f6iss\u00e4 Ukrainan sodan aikana. Liikearvoa syntyy yrityskauppojen yhteydess\u00e4 ja se saadaan ostohinnan ja nettovarallisuuden v\u00e4lisest\u00e4 erotuksesta. Liikearvo on tase-er\u00e4n\u00e4 poikkeuksellinen, sill\u00e4 se tarjoaa tietoa yhti\u00f6n tulevista kassavirroista ja kasvuodotuksista. Liikearvoa ei poisteta poistoin, vaan sille tehd\u00e4\u00e4n IFRS-standardien mukainen vuotuinen arvonalentumistestaus.\nTutkimuksen tarkoituksena on selvitt\u00e4\u00e4 IAS 36 -standardin mukaisen liikearvon arvonalentumiskirjauksen arvorelevanssia. Lis\u00e4ksi tutkimuksessa selvitet\u00e4\u00e4n, miten Ukrainan sota n\u00e4kyy p\u00f6rssiyhti\u00f6iden tilinp\u00e4\u00e4t\u00f6ksiss\u00e4 ja sit\u00e4, miten Ukrainan sota n\u00e4ytt\u00e4isi vaikuttavan p\u00f6rssiyhti\u00f6iden liikearvon arvonalentumiskirjauksissa. Aineistona on k\u00e4ytetty 108 yhti\u00f6n tilinp\u00e4\u00e4t\u00f6ksi\u00e4 vuosilta 2021 ja 2022. Tutkimus on monimenetelm\u00e4tutkimus. Liikearvon arvonalentumiskirjauksen arvorelevanssin tutkimisessa hy\u00f6dynnet\u00e4\u00e4n regressioanalyysi\u00e4. Ukrainan sodan esitt\u00e4mist\u00e4 tilinp\u00e4\u00e4t\u00f6ksiss\u00e4 ja sen vaikutuksia liikearvon arvonalentumiskirjauksiin tutkitaan sis\u00e4ll\u00f6nanalyysin ja tapahtumatutkimuksen avulla.\nLiikearvon arvonalentumiskirjauksella ei havaittu olevan tilastollisesti merkitsev\u00e4\u00e4 yhteytt\u00e4 osakekurssin muutokseen eli tutkimuksen perusteella liikearvon arvonalentumiskirjaus ei ole sijoittajien kannalta arvorelevanttia tietoa. Lis\u00e4ksi tutkimuksessa havaittiin, ett\u00e4 Ukrainan sodan vaikutuksia p\u00f6rssiyhti\u00f6ihin on p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti esitelty laajasti tilinp\u00e4\u00e4t\u00f6ksiss\u00e4. T\u00e4m\u00e4n lis\u00e4ksi Ukrainan sota on vaikuttanut tilinp\u00e4\u00e4t\u00f6sten liitetietojen perusteella viiden p\u00f6rssiyhti\u00f6n liikearvon arvonalentumiskirjaukseen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2024-01-17T06:53:36Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-01-17T06:53:36Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "80", "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": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "IAS 36", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS 3", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "arvorelevanssi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Liikearvon arvonalentumiskirjaukset Helsingin p\u00f6rssin yhti\u00f6iss\u00e4 Ukrainan sodan aikana", "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-202401171348", "language": null, "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": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "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": "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": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "liikearvo", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentatoimi", "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/en/workspaces/facilities/facilities#autotoc-item-autotoc-2).", "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/fi/tyoskentelytilat/laitteet-ja-tilat#autotoc-item-autotoc-2.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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