This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm …-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the … pronounced for complexity arising from anti-avoidance regulations and post-filing procedures. The negative valuation effect is …

This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm …-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the … pronounced for complexity arising from anti-avoidance regulations and post-filing procedures. The negative valuation effect is …

. However, the unstructured development of service portfolios introduces complexity drivers into organizations and presents new … challenges in providing services efficiently and flexibly. This paper explores service complexity in manufacturing companies and … evaluates levers for complexity management approaches. Applying an exploratory sequential mixed methods design, complexity …

The study analyzes and assesses the economic and linguistic complexity of individual retirement products in Poland. For … or IKZE). We also built also a map of the products that shows their economic and linguistic complexity. We find that high …