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- W3186073556 abstract "This study examines the impact of hierarchical complexity on corporate opaqueness and how this relationship varies under the moderating effect of corporate diversification. We hypothesise that increases in firms’ hierarchical complexity are related to greater corporate opaqueness between the firm and outside investors on the capital market. Using a sample of U.S. firms spanning 5 years from 2012 to 2016, we find a statistically and economically significant, positive relationship between hierarchical complexity and corporate opaqueness. The results of the study further imply that the impact of hierarchical complexity on opaqueness is alleviated when there is related corporate diversification involved in firms’ business operations and structures." @default.
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- W3186073556 date "2021-08-01" @default.
- W3186073556 modified "2023-10-17" @default.
- W3186073556 title "Hierarchical complexity and corporate opaqueness" @default.
- W3186073556 doi "https://doi.org/10.5465/ambpp.2021.12073abstract" @default.
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