MANAGEMENT AND COMPLEX MANAGEMENT -- SYSTEMS AND COMPLICATED SYSTEMS -- COMPLEXITY AND COMPLEX SYSTEMS -- PARADIGM SHIFT IN COMPLEX SYSTEMS THINKING -- FROM SYSTEMICITY TO COMPLEXITY IN MANAGEMENT -- INTRODUCTION TO COMPLEX SYSTEMS MANAGEMENT -- CORE CONCEPTS OF COMPLEX SYSTEMS MANAGEMENT --...

Business complexity is an important informational friction but challenging to measure. We use a GPT large language model fine-tuned on narrative disclosures and inline XBRL tags to measure business complexity from a user perspective. Our measure negatively correlates with the speed of capital...

This study examines how organization complexity influences financial reporting complexity (FRC) and information environment. The results suggest that the positive association between organization complexity and FRC is much more nuanced than portrayed in the literature. An organizationally...