Linking Corporate Entrepreneurship to Financial Theory through Additional Value Creation
提出额外价值创造作为衡量公司创业活动绩效的更好指标，基于企业产出而非传统会计输入指标，将公司创业与金融理论联系起来。
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.