Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley +1 more source
The Complete Chloroplast Genome of Water Crowfoot of <i>Ranunculus</i> cf. <i>penicillatus</i> and Phylogenetic Insight into the Genus <i>Ranunculus</i> (sect. <i>Batrachium</i>). [PDF]
Butkuvienė J+2 more
europepmc +1 more source
ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley +1 more source
Web-based GTalign: bridging speed and accuracy in protein structure analysis. [PDF]
Dapkūnas J, Margelevičius M.
europepmc +1 more source
The Narrative and the Symbolic Construction of Nation in Lithuania in 1988-1991
Neringa Klumbytė
openalex +2 more sources
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence
ABSTRACT This paper examines the impact of economic policy uncertainty on bank systemic risk, utilising a sample of 600 commercial banks across 70 developed and developing countries from 2001 to 2021. Using a text frequency‐based uncertainty measure, this paper provides evidence of the positive relationship between economic policy uncertainty and bank ...
Ama Samarasinghe, Abdullahi D. Ahmed
wiley +1 more source
Preoperative TNF-α predicts uneventful postoperative outcomes in patients undergoing colorectal cancer surgery. [PDF]
Rauduvytė K+11 more
europepmc +1 more source
A return on investment analysis for the 2017 increase in alcohol excise taxation in Lithuania
Abstract Aims To conduct a return on investment analysis of Lithuania's 2017 increase in alcohol excise taxation of 112% for beer, 111% for wine, and 23% for ethyl alcohol (spirits), resulting in a marked decrease in alcohol affordability. Methods Economic analyses based on costs of the increased taxation and economic benefits derived from a societal ...
Jürgen Rehm+9 more
wiley +1 more source
Trends in Myocardial Infarction Morbidity and Mortality from Ischemic Heart Disease in Middle-Aged Lithuanian Population from 2000 to 2023: Data from Population-Based Kaunas Ischemic Heart Disease Register. [PDF]
Radisauskas R+10 more
europepmc +1 more source