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Top management conservatism and corporate risk strategies : evidence from managers' personal political orientation and corporate tax avoidance

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A problem shared is a problem halved? : risky tax avoidance decisions and intra-group payoff conflict

Matthaei, Eva Kristina; Kiesewetter, Dirk - 2020

experiment. To identify the causes of risk taking by groups, we compare individual to group decisions in three scenarios. The … in 100% of the cases where outstanding individuals are risk averse, while group polarization appears to be more likely … towards outstanding risk loving subjects. Intra-group payoff conflict shifts these likelihoods, supporting the importance of …

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