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The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence
16 references·16 citing·44 second hopsampled
The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence (2014)The Valuation of Management Control Syste…Management control systems as a package—Opportunities, challenges and research directions (2008)Management control systems as…Management control systems design within its organizational context: findings from contingency-based research and directions for the future (2003)Management control systems de…The Origin and Evolution of New Businesses (2000)The Origin and Evolution of N…The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)The economics of small busine…Management control systems and strategy: A critical review (1997)Management control systems an…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…The information content of losses (1995)The information content of lo…OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)OVERCOMING THE LIABILITY OF F…Toward a Theory of International New ventures (1994)Toward a Theory of Internatio…The Importance of Patent Scope: An Empirical Analysis (1994)The Importance of Patent Scop…Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal (1994)Levers of Control: How Manage…Initial human and financial capital as predictors of new venture performance (1994)Initial human and financial c…Evolution and Revolution as Organizations Grow (1989)Evolution and Revolution as O…Criteria used by venture capitalists to evaluate new venture proposals (1985)Criteria used by venture capi…A Longitudinal Study of the Corporate Life Cycle (1984)A Longitudinal Study of the C…Information Processing as an Integrating Concept in Organizational Design (1978)Information Processing as an …What do we know about startup-valuation drivers? A systematic literature review (2022)What do we know about startup…Use of management controls and product innovation in startups: intervention of knowledge sharing and technological turbulence (2022)Use of management controls an…Product Innovation, Market Intelligence and Pricing Capability as a Competitive Advantage in the International Performance of Startups: Case of Peru (2022)Product Innovation, Market In…Private firm accounting: the European reporting environment, data and research perspectives (2021)Private firm accounting: the …Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups (2021)Packages of management contro…Management control systems and innovation strategies in business-incubated start-ups (2021)Management control systems an…Fostering individual creativity in startups: comprehensive performance measurement systems, role clarity and strategic flexibility (2021)Fostering individual creativi…Management controls, heterarchy and innovation: a case study of a start-up company (2019)Management controls, heterarc…Can Management Accounting Be Helpful for Young and Small Companies? Systematic Review of a Paradox (2019)Can Management Accounting Be …The adoption of management control systems by start-ups: Internal factors and context as determinants (2018)The adoption of management co…Relationships among types of use, levels of sophistication, and organizational outcomes of performance measurement systems: The crucial role of design choices (2018)Relationships among types of …Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts (2018)Disentangling the Role of Man…The determinants of startup valuation in the venture capital context: a systematic review and avenues for future research (2017)The determinants of startup v…Management control systems in high-tech start-ups: An empirical investigation (2017)Management control systems in…Editorial: Special issue on innovation and product development (2015)Editorial: Special issue on i…Accounting and lived experience in the gendered workplace (2015)Accounting and lived experien…An introduction to cybernetics (1956)The social psychology of organizing (1969)The Social Psychology of Organizations. (1979)Organizational Information Requirements, Media Richness and Structural Design (1986)Relative absorptive capacity and interorganizational learning (1998)A Pragmatic View of Knowledge and Boundaries: Boundary Objects in New Product Development (2002)Limited-dependent and qualitative variables in econometrics (1983)Organizational Growth: Linking Founding Team, Strategy, Environment, and Growth Among U.S. Semiconductor Ventures, 1978-1988 (1990)Survival of the Fittest? Entrepreneurial Human Capital and the Persistence of Underperforming Firms (1997)A Resource-Based Framework for Assessing the Strategic Advantages of Family Firms (1999)Entrepreneurial orientation and small business performance: a configurational approach (2004)Frontiers of Entrepreneurship Research (2004)A Conceptual Framework for the Design of Organizational Control Mechanisms (1979)Markets, Bureaucracies, and Clans (1980)Corporate capital expenditure decisions and the market value of the firm (1985)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Small Business Credit Availability and Relationship Lending: The Importance of Bank Organisational Structure (2002)Does function follow organizational form? Evidence from the lending practices of large and small banks (2005)Small and medium-size enterprises: Access to finance as a growth constraint (2006)The Cross-Section of Expected Stock Returns (1992)Dynamic capabilities and strategic management (1997)Corporate social responsibility and access to finance (2013)The Nature of the Firm (1937)Firm Resources and Sustained Competitive Advantage (1991)INTERNATIONAL EXPANSION BY NEW VENTURE FIRMS: INTERNATIONAL DIVERSITY, MODE OF MARKET ENTRY, TECHNOLOGICAL LEARNING, AND PERFORMANCE. (2000)Firm resources and sustained competitive advantage (2004)Innovation, organizational capabilities, and the born-global firm (2004)The Uppsala internationalization process model revisited: From liability of foreignness to liability of outsidership (2009)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The New Institutionalism in Organizational Analysis (1991)DISTANCE MATTERS: LIABILITY OF FOREIGNNESS, INSTITUTIONAL DISTANCE AND OWNERSHIP STRATEGY (2004)The legitimacy of strategic alliances: an institutional perspective (2006)Who cares about corruption? (2006)The Growth of the Firm in Planned Economies in Transition: Institutions, Organizations, and Strategic Choice (1996)Arriving at the high-growth firm (2003)Open innovation in SMEs: Trends, motives and management challenges (2008)Performance management: a framework for management control systems research (1999)Management control systems and strategy: A resource-based perspective (2005)The design and use of performance management systems: An extended framework for analysis (2009)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1995OVERCOMING THE LIABILITY OF FOREIGNNESS.4,470 cited
  • 1994Toward a Theory of International New ventures3,983 cited
  • 1998The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle3,690 cited
  • 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future3,233 cited
  • 1978Information Processing as an Integrating Concept in Organizational Design2,572 cited
  • 1989Evolution and Revolution as Organizations Grow2,422 cited
  • 1995The information content of losses2,315 cited
  • 1994Initial human and financial capital as predictors of new venture performance2,298 cited
  • 1994Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal2,004 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 2008Management control systems as a package—Opportunities, challenges and research directions1,757 cited
  • 1984A Longitudinal Study of the Corporate Life Cycle1,629 cited
  • 2000The Origin and Evolution of New Businesses1,586 cited
  • 1997Management control systems and strategy: A critical review1,350 cited
  • 1994

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The Importance of Patent Scope: An Empirical Analysis
1,212 cited
  • 1985Criteria used by venture capitalists to evaluate new venture proposals1,131 cited
  • Cited by

    • 2017The determinants of startup valuation in the venture capital context: a systematic review and avenues for future research123 cited
    • 2018Relationships among types of use, levels of sophistication, and organizational outcomes of performance measurement systems: The crucial role of design choices90 cited
    • 2015Accounting and lived experience in the gendered workplace90 cited
    • 2018The adoption of management control systems by start-ups: Internal factors and context as determinants81 cited
    • 2021Private firm accounting: the European reporting environment, data and research perspectives77 cited
    • 2022Use of management controls and product innovation in startups: intervention of knowledge sharing and technological turbulence63 cited
    • 2017Management control systems in high-tech start-ups: An empirical investigation59 cited
    • 2021Fostering individual creativity in startups: comprehensive performance measurement systems, role clarity and strategic flexibility54 cited
    • 2019Can Management Accounting Be Helpful for Young and Small Companies? Systematic Review of a Paradox52 cited
    • 2022What do we know about startup-valuation drivers? A systematic literature review49 cited
    • 2015Editorial: Special issue on innovation and product development48 cited
    • 2021Management control systems and innovation strategies in business-incubated start-ups46 cited
    • 2022Product Innovation, Market Intelligence and Pricing Capability as a Competitive Advantage in the International Performance of Startups: Case of Peru46 cited
    • 2021Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups45 cited
    • 2018Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts42 cited
    • 2019Management controls, heterarchy and innovation: a case study of a start-up company41 cited