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Keywords: organizational complexity
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Journal Articles
Journal of Information Systems (2022) 36 (2): 161–172.
Published: 01 June 2022
... a measure of firm complexity. Li (2020) develops an XBRL-based measure of legal intensity that is correlated with ARC. 2022 firm complexity accounting reporting complexity eXtensible Business Reporting Language (XBRL) organizational complexity business complexity financial reporting...
Includes: Supplementary data