Linking Corporate Entrepreneurship to Financial Theory through Additional Value Creation-Reference-Cited by-同舟云学术

Linking Corporate Entrepreneurship to Financial Theory through Additional Value Creation

Published:1999-12 Issue:2 Volume:24 Page:33-43
ISSN:1042-2587
Container-title:Entrepreneurship Theory and Practice
language:en
Short-container-title:Entrepreneurship Theory and Practice

Author:

Vozikis George S.¹,Bruton Garry D.²,Prasad Dev³,Merikas A. A.⁴

Affiliation:

1. Davis D. Bovaird Endowed Chairholder of Entrepreneurial Studies and Private Enterprise at the University of Tulsa

2. Texas Christian University

3. D. P. International, San Antonio

4. Deree College, the American College of Greece

Abstract

The study of corporate entrepreneurship (CE) has principally used accounting measures to gauge a firm's CE activities, even though it has increasingly been recognized in entrepreneurial research that more appropriate, theory-based measures are required to provide an accurate picture of a firm's CE performance. This study links corporate entrepreneurship to financial theory by advancing additional value creation (AVC) as a better measure of performance for corporate entrepreneurship activities and based on the output of the firm, rather than the usual accounting measures that are input based.

Publisher

SAGE Publications

Subject

Economics and Econometrics,Business and International Management

Link

http://journals.sagepub.com/doi/pdf/10.1177/104225879902400204

Reference44 articles.

1. ENTREPRENEURSHIP IN MULTINATIONAL CORPORATIONS: THE CHARACTERISTICS OF SUBSIDIARY INITIATIVES

2. MEASURING CORPORATE ENTREPRENEURIAL PERFORMANCE: VALUE CREATION AS AN ALTERNATIVE APPROACH

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