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Greta Keliuotyte-Staniuleniene
Department of Finance, Faculty of Economics and Business Administration, Vilnius University, 10222 Vilnius, Lithuania

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Journal article
Published: 18 May 2021 in Economies
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The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of these enterprises that have an impact on the AID quality. The research model of the AID quality in the financial statements is created. Based on the national accounting standards’ legal requirements, the original checklists were structured, and the disclosure quality indexes (DQIs) allowing evaluation of AID (both mandatory and voluntary) quality were formed. The empirical results show that Lithuanian enterprises’ AID quality was sufficient and average during the investigation period. The significant AID quality change was not observed during the short term (2007–2008), i.e., when Lithuania was going through a significant change in the economy, where the rapid growth was followed by the financial crisis. In addition, it was investigated whether significant changes were observed during the long term (2007–2016) when Lithuania was transforming from a developing to a developed country. The results show that during this period the disclosure of mandatory (for all enterprises) and voluntary information did not change significantly, while additional (for large and medium) AID quality increased. Multiple panel regression analysis showed that the enterprise’s characteristics (such as its size, debt-paying capacity, indebtedness, tangible assets, and profitability) appeared to have a statistically significant effect on the AID quality. The research findings could contribute to helping shareholders, potential investors or creditors, financial analysts, and other stakeholders when making decisions in regard to the evaluation of the AID quality as well as helping regulators to increase standards for information transparency and comparability.

ACS Style

Rasa Kanapickiene; Greta Keliuotyte-Staniuleniene; Deimante Teresiene. Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania. Economies 2021, 9, 78 .

AMA Style

Rasa Kanapickiene, Greta Keliuotyte-Staniuleniene, Deimante Teresiene. Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania. Economies. 2021; 9 (2):78.

Chicago/Turabian Style

Rasa Kanapickiene; Greta Keliuotyte-Staniuleniene; Deimante Teresiene. 2021. "Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania." Economies 9, no. 2: 78.

Journal article
Published: 02 April 2021 in Journal of Risk and Financial Management
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The COVID-19 pandemic and induced economic and social constraints have significantly impacted the confidence of both consumers and businesses. Despite that, comprehensive studies of the impact of the COVID-19 pandemic on the consumer and business sentiment are still lacking. Thus, in our research we aim to identify consumer and business confidence indicators’ reaction to the spread of the COVID-19 pandemic in the Eurozone, the United States, and China. For this purpose, we used the method of correlation–regression analysis. We chose the consumer-confidence index, manufacturing purchasing manager’s index, and services purchasing manager’s index as dependent variables; and the number of confirmed cases of COVID-19, the number of deaths caused by COVID-19, and the mortality rate of COVID-19 infections as independent variables. The results showed a relatively rapid and robust effect of COVID-19 in the short period, but longer-term results depended on the region and were not so unambiguous: in the case of the Eurozone, the spread of COVID-19 pandemic did not affect the consumer-confidence index (CCI) or, in the cases of the United States and China, affected this index negatively; the purchasing managers’ index (PMI) in the services sector was significantly negatively affected by the mortality risk of COVID-19 infection; and the impact on the purchasing managers’ index (PMI) in the manufacturing industry appeared to be mixed.

ACS Style

Deimante Teresiene; Greta Keliuotyte-Staniuleniene; Yiyi Liao; Rasa Kanapickiene; Ruihui Pu; Siyan Hu; Xiao-Guang Yue. The Impact of the COVID-19 Pandemic on Consumer and Business Confidence Indicators. Journal of Risk and Financial Management 2021, 14, 159 .

AMA Style

Deimante Teresiene, Greta Keliuotyte-Staniuleniene, Yiyi Liao, Rasa Kanapickiene, Ruihui Pu, Siyan Hu, Xiao-Guang Yue. The Impact of the COVID-19 Pandemic on Consumer and Business Confidence Indicators. Journal of Risk and Financial Management. 2021; 14 (4):159.

Chicago/Turabian Style

Deimante Teresiene; Greta Keliuotyte-Staniuleniene; Yiyi Liao; Rasa Kanapickiene; Ruihui Pu; Siyan Hu; Xiao-Guang Yue. 2021. "The Impact of the COVID-19 Pandemic on Consumer and Business Confidence Indicators." Journal of Risk and Financial Management 14, no. 4: 159.

Journal article
Published: 02 March 2021 in Sustainability
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All countries worldwide faced the COVID-19 pandemic and had to take actions to lower the economic shock. Financial authorities play an especially significant role in economics and can help to manage the negative consequences. This article focuses on the European central bank monetary policy and actions taken for COVID-19 risk management. This research aims to identify the significant factors influencing the long-term loans for enterprises’ credit conditions in a forward-looking approach and determine the impact of the spread of COVID-19 pandemic on banking sector credit risk, financial distress, lending growth, and financial soundness indicators. This research is focused on the credit transmission channel and the role of the Pandemic Emergency Purchase Program in different countries of the euro area. To reach the main goal, panel data regression models are used. Our findings showed that the banks’ risk tolerance is a principal factor influencing long-term loan credit standards. We also identified that the spread of the COVID-19 pandemic has a statistically significant negative effect on banking sector credit risk, financial distress, banking sector profitability, and solvency. Furthermore, after analyzing the euro area banking sector, we found that liquidity increased. Hence, it means that banks have enough funds to support sustainable economic growth, but on the other side, commercial banks do not want to take credit risk because of their risk tolerance. Our research findings show the mixed effect of the COVID-19 pandemic on financial stability: while the overall financial distress decreased and banking sector liquidity increased, the profitability and solvency decreased some extent.

ACS Style

Deimantė Teresienė; Greta Keliuotytė-Staniulėnienė; Rasa Kanapickienė. Sustainable Economic Growth Support through Credit Transmission Channel and Financial Stability: In the Context of the COVID-19 Pandemic. Sustainability 2021, 13, 2692 .

AMA Style

Deimantė Teresienė, Greta Keliuotytė-Staniulėnienė, Rasa Kanapickienė. Sustainable Economic Growth Support through Credit Transmission Channel and Financial Stability: In the Context of the COVID-19 Pandemic. Sustainability. 2021; 13 (5):2692.

Chicago/Turabian Style

Deimantė Teresienė; Greta Keliuotytė-Staniulėnienė; Rasa Kanapickienė. 2021. "Sustainable Economic Growth Support through Credit Transmission Channel and Financial Stability: In the Context of the COVID-19 Pandemic." Sustainability 13, no. 5: 2692.

Journal article
Published: 02 December 2019 in Economies
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The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this research is the first of its kind in Lithuania. Based on the legal and regulatory requirements and related scientific literature, the research model of the accounting information disclosure quality in the financial statements has been created. Using the content analysis of consolidated annual financial statements of Lithuanian municipalities (years 2013–2016), the disclosure quality index has been calculated, as well as the accounting information disclosure quality of the tangible assets has been evaluated and compared. The results show that the quality of accounting information disclosure of Lithuanian municipalities in 2013 was low (revealed 37.87% of the mandatory information), while in subsequent years, the disclosure of mandatory information increased (to 45.50% in 2016) and the quality of information disclosure became average. Multiple panel regression analysis revealed that specific factors such as size of the municipality, municipality debt-paying capacity, municipality tangible assets, and municipality revenue, have a statistically significant impact on the accounting information disclosure quality.

ACS Style

Rasa Kanapickiene; Greta Keliuotyte-Staniuleniene. Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania. Economies 2019, 7, 116 .

AMA Style

Rasa Kanapickiene, Greta Keliuotyte-Staniuleniene. Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania. Economies. 2019; 7 (4):116.

Chicago/Turabian Style

Rasa Kanapickiene; Greta Keliuotyte-Staniuleniene. 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania." Economies 7, no. 4: 116.