This article examines the evidences of moral hazard and the determinants of risk-taking among 500 banks in Central Europe, the Baltic, and Balkan region. We analyze moral hazard incentives and investigate which factors impact the risk profile of the banks in empirical relationships between...

This paper compares information disclosure in annual reports in British accounting regulatory system with information disclosure requirements for annual reports in Continental European accounting regulatory systems represented by Czech accounting. In spite of the fact that legal framework for...