Every financial or non-financial entity faces risk in its activities on a daily basis. Thus, it should aspire to understand the risk and to recognise its impact on the outcomes of performed activities. Commonly, to address these issues different aspects of studies related to the problem of risk perception are undertaken. However, risk perception still remains a meaningful concept, which might be developed in many different and tempting aspects. The subjects of the papers gathered in this collective work highlight the complexity of the problem of risk perception. Readers will find here the papers that treat the problem of risk perception more generally and tend to explain its idea, as well as the papers that focus on one specified aspect of risk perception, often directed to one specified type of entity. Within the second area, there are papers that discuss various aspects of widely understood problem of risk perception in corporations, financial institutions and even with regard to public-finance related issues. Studia Ekonomiczne nr 127 Zeszyty Naukowe Wydziałowe Uniwersytetu Ekonomicznego w Katowicach.