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Keywords: Structural complexity
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Journal Articles
Journal of Applied Accounting Research 1–20.
Published: 03 April 2026
... Agency theory Corporate financial distress Size Diversification Structural complexity G32 G3 M10 M42 Corporate financial distress (CFD) is a first-order risk that escalates during economy-wide shocks. Bankruptcy activity spiked at the onset of COVID-19, illustrating how quickly...
