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Buhalterinės Apskaitos Teorija ir Praktika
ISSN 1822-8682 · Vilnius University Press · 191 artikel di indeks
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Artikel Jurnal
Supreme Audit Institutions and their Contribution to Economic Development: A Systematic Literature Review
This study systematically reviews scholarly literature on Supreme Audit Institutions (SAIs) published between 2015 and 2025. It aims to synthesise existing evidence, trace the evolution of research themes, examine theoretical foundations, identify persistent gaps, and assess how SAIs contribute to…
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Artikel Jurnal
Momentum Trading in Cryptocurrencies: A Comparative Study of Time-Series and Cross-Sectional Strategies
Momentum-based trading strategies are widely employed in financial markets and have become increasingly relevant within the cryptocurrency ecosystem. This study examines the profitability of momentum-based trading strategies in cryptocurrency markets using a multi-horizon exponential moving average…
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Artikel Jurnal
Heterogeneous Internal Financial Drivers of Operating Cash Flow: Evidence from Quantile Regression in an Emerging Market
This study aims to examine the determinants of operating cash flow (cash flow from operating activities, OCF) in dividend-paying firms in Pakistan. Using firm-level data and applying quantile regression alongside ordinary least squares (OLS), the analysis captures variations across the conditional…
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Artikel Jurnal
Assessing the Quality of Sustainability Disclosures in Lithuania’s Largest Electronic Communications Companies
This study examines the importance and regulatory framework of sustainability information disclosure, with particular emphasis on the requirements established by the European Union. Based on the European Sustainability Reporting Standards (ESRS), a methodology for assessing the scope and quality of…
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Artikel Jurnal
Evaluation of the Applicability of Artificial Intelligence Tools for Scientific Literature Search and Analysis
In the modern world, the rapidly growing volume of scientific information encourages researchers to seek more effective methods for literature search and analysis. This article addresses the application of artificial intelligence (AI) tools in scientific literature search and analysis, as well as…
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Artikel Jurnal
The Relationship of Audit Quality and Leverage on Tax Avoidance
This study explores the relationship between audit quality, financial leverage, and tax avoidance strategies in publicly traded non-financial firms in Indonesia from 2018 to 2022. Given that taxation is a key source of state revenue, variations in tax regulations and corporate incentives contribute…
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Artikel Jurnal
Impact of Central Bank Digital Currencies (CBDCs) on Monetary Policy Transmission Mechanisms: Evidence from Recent Global Implementations
Central Bank Digital Currencies (CBDCs) represent a transformational evolution in financial systems with profound implications for monetary policy transmission, particularly in developing economies. Focusing on conventional channels like interest rates, credit supply, and exchange rates, this study…
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Artikel Jurnal
The Implementation of Accrual Accounting in Lithuania’s Public Sector: Retrospective Assessment of the Challenges
The article analyses the reform of the Lithuanian public sector accounting system, with an emphasis on the transition from cash-based to accrual-based accounting based on International Public Sector Accounting Standards (IPSAS). The study examines the stages of the reform and the challenges…
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Artikel Jurnal
The Hidden Link between Motivations Driving Earnings Management and Capital Structure Decisions: A Bibliometric Perspective
In this paper, earnings management and capital structure decisions are analysed from a new perspective. Bibliometric analysis of the link between capital structure and earnings management is performed, providing new insights on historical evolution of research in the field. The links between…
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Artikel Jurnal
Investigating the Impact of Leadership Styles on Finance and Accounting Specialists’ Performance
This study examined the impact of leadership styles (transformational, transactional, and democratic) on finance and accounting specialists’ productivity and commitment in selected deposit money banks in Akure, Ondo State, Nigeria. The study employed a cross-sectional survey approach. Data was…
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Artikel Jurnal
Comparative Analysis of Deep Learning Models for Cryptocurrency Price Predictions: Evidence Based on Bitcoin (BTC), Ethereum (ETH), Ripple (XRP) and Solana (SOL)
This research examines deep-learning and machine-learning models for cryptocurrency price prediction, with a keen focus on Bitcoin (BTC), Ethereum (ETH), Ripple (XRP), and Solana (SOL). Cryptocurrencies exhibit high volatility, non-linear behavior and are able to react strongly to exogenous events…
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Artikel Jurnal
Darbo užmokesčio ir jam įtaką darančių išorinių veiksnių vertinimas Baltijos šalyse
Darbo užmokestis išlieka vienas aktualiausių veiksnių tiek mikroekonominiu, tiek makroekonominiu aspektu. Tyrimo tikslas – įvertinti išorinių veiksnių įtaką vidutiniam darbo užmokesčiui Baltijos šalyse bei atskiruose ekonominės veiklos sektoriuose. Tyrime analizuojamas 2011–2023 m. laikotarpis…
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Artikel Jurnal
Unifying CSR and Responsibility Accounting: Towards an Integrated Accountability Framework
Traditional responsibility accounting and accountability frameworks often lack integration of corporate social responsibility, despite corporate social responsibility being considered a paramount of modern business practice. Business managers increasingly face challenges when balancing various…
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Artikel Jurnal
Bankroto prognozavimas Lietuvos maitinimo paslaugų sektoriuje: tradicinių, mašininio mokymosi ir hibridinių modelių taikymas bei makroekonominių veiksnių įtaka
Straipsnyje analizuojamas bankroto prognozavimo modelių taikymas Lietuvos maitinimo paslaugų sektoriui, kuriam būdingas didelis ekonominis jautrumas ir aukšta bankroto rizika. Sprendžiama problema – tradicinių bankroto prognozavimo modelių nepakankamas tikslumas šio sektoriaus įmonių bankroto…
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Artikel Jurnal
Tvarumo subalansuotų rodiklių sistemos kūrimas: atvejo analizė
Straipsnyje nagrinėjama tvarumo valdymo problematika, orientuojantis į subalansuotų rodiklių sistemos (BSC) pritaikymą įmonių tvarumui vertinti. Tyrimo tikslas – išanalizavus pagrindinius tvarumo subalansuotų rodiklių sistemos kūrimo aspektus, atskleisti tokios sistemos kūrimo eigą agrikultūrinių…