Evidence of the inheritance of firm routines through accounting information: An empirical study of the Taiwanese group firms

Han Sheng Lei, Keng Wei Chang, Chih Chang Chen, Yu-Ju Chen, Ke Chiun Chang

Research output: Contribution to journalArticle

Abstract

The accounting information of a firm is analogous to the characteristics of an organism that contain biological information that influences decisions; such characteristics result from organizational routines (genes). Organizational routines result from organizational learning, and learning from an associated company is an efficient approach for a new venture to establish routines. The study results revealed that the subsidiaries inherited routines from the parent companies related to financial ratios, so we suggest that people should judge the adequacy of a firm's financial situation by not only referring to the standard of its industry but also to its parent company.

Original languageEnglish
JournalJournal of Management and Organization
DOIs
Publication statusAccepted/In press - 2018 Jan 1

Fingerprint

Parent company
Empirical study
Accounting information
Organizational routines
Gene
Organizational learning
Financial ratios
Industry
New ventures
Adequacy
Subsidiaries
Organism

All Science Journal Classification (ASJC) codes

  • Business and International Management
  • Organizational Behavior and Human Resource Management

Cite this

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Evidence of the inheritance of firm routines through accounting information : An empirical study of the Taiwanese group firms. / Lei, Han Sheng; Chang, Keng Wei; Chen, Chih Chang; Chen, Yu-Ju; Chang, Ke Chiun.

In: Journal of Management and Organization, 01.01.2018.

Research output: Contribution to journalArticle

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