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Keywords: Firm complexity
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Journal Articles
Journal of Applied Accounting Research 1–20.
Published: 03 April 2026
...Niklas Heinzel; Frederic Läger; Rainer Lueg Purpose This study examines whether and how structural firm complexity affects corporate financial distress (CFD). Complexity is conceptualized as a multidimensional construct encompassing vertical, functional, occupational, spatial and lifecycle...
