Suppose you have a 2x2 real-valued matrix, $\mathbf{A}$. If you perform a singular value decomposition (SVD), then this can be understood geometrically as a decomposition of $\mathbf{A}$ into a 2-D rotation, scaling and second 2-D rotation of the form:
$$\mathbf{A} = \mathbf{R_1 S R_2}$$
However, if the entries of $\mathbf{A}$ are complex, then what is the geometric meaning of this? Now $\mathbf{R_1}$ and $\mathbf{R_2}$ will also be complex. Are these still rotation matrices? Is there an additional underlying rotation happening in the complex plane? What does it mean if you have a "complex rotation matrix"?
Any help, clarification or references is appreciated.