| Abstract: |
This Rigorous Thesis represents the empirical analysis of the extent to which the mandatory disclosure rules concerning publication of accounting statements, annual reports and other information of non-financial nature – reports on the relationships between connected parties and control agreements – are observed by the Czech joint-stock companies and limited liability companies. The text is structured into three main parts. The first one summarizes the theoretical discussion concerning the need of mandatory disclosure rules, especially in the relation to the protection of creditors facing the limited liability rule. The second one discusses the current Czech legal regulation of these rules and serves as a basis for the empirical analysis made in the third part. The analysis itself is based on the data retrieved from the online database of the Czech commercial register. |
