This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups … globally. We show that tax symmetry positively influences the relative amount of risk allocated to subsidiaries. Both time and … decrease the relative amount of risk taken. …

This paper deals with the competencies of risk management professionals for assessing risk. Often such risk experts …, from a management perspective it is important to know the risk assessment competencies of these professionals and to know … how these could be biased. Or research focuses on the competencies of these risk management professionals and how they …