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Record W4414059566 · doi:10.1287/stsc.2022.0053

Revisiting Internal Capital Market Efficiency: A Strategic View

2025· article· en· W4414059566 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueStrategy Science · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsMcGill University
Fundersnot available
KeywordsInefficiencyConformityCapital allocation lineInvestment (military)Capital (architecture)Value (mathematics)Empirical researchConstruct (python library)Capital market

Abstract

fetched live from OpenAlex

The empirical literature on internal capital markets (ICM) implicitly has assumed that capital allocations are efficient when headquarters shift more capital to divisions operating in industries with more attractive investment opportunities. In this study, we challenge this one-size-fits-all industry-comparing logic, arguing that it overlooks the role of firm-specific idiosyncrasies in shaping capital allocation decisions. We introduce firm-specific industry effects (FSIE) as a novel firm-level construct that captures the extent to which the performance of a firm’s divisions is driven by industry factors rather than firm-level characteristics. This measure reflects the relevance of industry trends for a firm’s capital allocation decisions and, consequently, the extent to which the firm is expected to strategically—that is, purposefully and with the aim of creating value—conform to (or deviate from) industry-comparing logics of capital allocation. Our empirical results show that FSIE is associated with firms’ conformity to such a logic of capital allocation. A post hoc analysis further demonstrates that the value-creating effect of such a conformity depends on the extent to which it is systematically driven by FSIE. Specifically, firm value is associated with conformity to the industry-comparing logic of allocation only when such a conformity systematically covaries with FSIE. These findings suggest that the prevailing literature on ICM may have overestimated inefficiency and value destruction in multi-business firms by overlooking how firm idiosyncrasies affect capital allocation strategies. More broadly, our study highlights the importance of considering FSIE in understanding when industry-level characteristics provide a relevant basis for corporate-level decisions. Supplemental Material: The online appendix is available at https://doi.org/10.1287/stsc.2022.0053 .

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.790
Threshold uncertainty score0.829

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.002
Science and technology studies0.0000.000
Scholarly communication0.0010.002
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.018
GPT teacher head0.246
Teacher spread0.228 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it