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The current research employs data envelopment analysis to investigate how financial complexity influences profit-sharing policies, with information asymmetry playing a moderating role. This research is categorized as applied based on its objectives and descriptive-correlational based on its methodology. The study's statistical population comprises all companies listed on the Tehran Stock Exchange, from which a sample of 109 companies was selected spanning six years, from 2017 to 2022. The hypothesis testing approach utilized in this study involved multiple ordinary regressions analyzed with Eviews software. The findings indicate that financial complexity significantly impacts profit-sharing policies, and that information asymmetry moderates the relationship between financial complexity and profit-sharing policies.
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