The dominance of foreign capital in banking sector in the CEE countries created vulnerabilities that have been a … crisis 2007-2009 in selected CEE countries: Czech Republic, Hungary and Poland. Those three economies managed to maintain … particular in banks, and regulators. The research confirms that banks in CEE continue being role models for non …

financial reporting on a sample of CEE countries. Thus, the specific objectives of the paper are: 1) to provide an operational … variable is a dummy aiming to capture the specificity of IFRSs’ endorsement for unlisted entities in CEE countries and the …