The paper analyzes Information Technology (IT) governance disclosure on a sample of the major 20 EU banks (from Italy …, Germany, France and Spain) to observe if, how and where banks report on their IT governance issues. Since IT governance (like … banks' operational functioning; it is a key resource in developing and supporting banking services, enabling institutions …

the Hungarian and German BLs implemented in 2010 and 2011, respectively, on the banks' risk-taking behavior. Our analysis … compares two completely different BL designs. The German BL is designed to increase as banks' total liabilities increase, while … the Hungarian BL is assessed on total assets. The results unambiguously demonstrate that a BL on assets increases banks …

-equations model that specifies the probability of a bailout and banks' risk taking.We identify the effect of expected bailout …