Linking Corporate Entrepreneurship to Financial Theory through Additional Value Creation

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&#...

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Bibliographic Details
Published in:Entrepreneurship theory and practice 1999-12, Vol.24 (2), p.33-43
Main Authors: Vozikis, George S., Bruton, Garry D., Prasad, Dev, Merikas, A. A.
Format: Article
Language:English
Subjects:
Accounting
Corporations
Efficient markets
Enterprises
Entrepreneurs
Entrepreneurship
Financial economics
Financial management
Financial theory
Management
Market entry
Organizational behavior
Sales
Stocks
Strategic management
Studies
Theory
Value creation
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Summary: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.
ISSN:1042-2587
1540-6520
DOI:10.1177/104225879902400204