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 …

In this paper, we present an approach to relate typological measures of language complexity (based on the grammars of … different languages) with empirical measures of that complexity (based on actual texts). It is known as the "structure … phonological and morphological complexity, and then have an impact on two corpus-based language ratios (phonemes per word and words …

Recent studies have conceptualized the potential for a dark and bright perspective of network complexity in relation to … supply chain network complexity, supply chain disruption and supply chain resilience. However, prior studies have not yet … investigated how different measures of network complexity relate to both resilience strategies and disruption. The current study …