The Tenuous Link between Formal Strategic Planning and Financial Performance
回顾了正式战略规划与财务绩效之间关系的实证研究，发现两者联系微弱，并探讨了研究方法和测量问题，对战略管理学者和实务者评估规划价值有参考意义。
John A. Pearce, II, Elizabeth B. Freeman, Richard B. Robinson, Jr., The Tenuous Link between Formal Strategic Planning and Financial Performance, The Academy of Management Review, Vol. 12, No. 4 (Oct., 1987), pp. 658-675