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Resumo do trabalho

Estratégia em Organizações · Estratégia Internacional e Globalização

Título

Institutional Distance: Slack and Performance in Cross-Border Acquisitions

Palavras-chave

Institutional Distance Slack Cross-border acquisitions

Autores

  • Christian Daniel Falaster
    UNIVERSIDADE REGIONAL DE BLUMENAU (FURB)
  • Franciele Beck
    UNIVERSIDADE REGIONAL DE BLUMENAU (FURB)
  • Manuel Anibal Silva Portugal Vasconcelos Ferreira
    PONTIFÍCIA UNIVERSIDADE CATÓLICA DO PARANÁ (PUCPR)
  • Ivan Hadlich
    Universidade Regional de Blumenau - FURB
  • Igor Tairan Mazzini
    Universidade Regional de Blumenau - FURB

Resumo

Introdução

Organizational slack affects firms’ ability to navigate uncertainty, particularly in high-risk strategies like cross-border acquisitions (CBAs). However, the relationship between slack and institutional distances remains underexplored. We investigate how available and recoverable slack affect post-acquisition performance, contingent on administrative, cultural, and political distances, in 2,044 CBAs from manufacturing firms across 47 countries.

Problema de Pesquisa e Objetivo

While slack enables strategic flexibility, it can also generate inefficiencies. Prior research lacks clarity on how different types of slack influence CBA outcomes under varying institutional distances. This study examines how available and recoverable slack affect CBA performance and how these effects are moderated by institutional distance dimensions: administrative, cultural, and political.

Fundamentação Teórica

Building on behavioral and institutional theories (Cyert & March, 1963; Scott, 2013), we distinguish between available slack (liquid, uncommitted resources) and recoverable slack (internally redeployable resources). We hypothesize their distinct effects on CBA performance and how institutional distances moderate these effects, aligning with Jackson & Deeg’s (2008) call for a thicker institutional lens in international strategy.

Metodologia

We analyze 2,044 CBAs by publicly listed manufacturing firms (2000–2017) using Compustat Global and Refinitiv data. We employ a two-step Heckman correction to address selection bias. Dependent variable is post-acquisition ROA (t+3 – t–1). Slack is measured via current ratio (available) and SGA/sales (recoverable). Moderators include Berry et al.’s (2010) measures of institutional distance.

Análise dos Resultados

Available slack negatively impacts CBA performance (β = –0.008, p < .05), while recoverable slack has a positive effect (β = 0.036, p < .001). Administrative and cultural distances mitigate the negative effect of available slack. Political distance enhances the value of recoverable slack. Cultural distance weakens recoverable slack’s positive effect. Not all institutional distances moderate equally.

Conclusão

Slack’s impact on CBA outcomes is contingent on the type of slack and institutional environment. Available slack may cause inefficiencies unless firms face administrative or cultural distance, where it supports adaptation. Recoverable slack improves performance, particularly under political distance. Cultural distance hampers its utility. Firms must align slack deployment with institutional conditions.

Contribuição / Impacto

This study advances international business theory by showing that not all slack is equal—its performance effects depend on institutional distance. It responds to gaps in CBA and institutional research by integrating slack typologies into distance-sensitive strategy. Practically, it guides managers to align resource slack with institutional challenges in international deals.

Referências Bibliográficas

Cyert, R. M., & March, J. G. (1963). A behavioral theory of the firm. Englewood Cliffs, NJ: Prentice-Hall.
Kostova, T., Beugelsdijk, S., Scott, W. R., Kunst, V. E., Chua, C. H., & van Essen, M. (2020). The construct of institutional distance through the lens of different institutional perspectives: Review, analysis, and recommendations. Journal of International Business Studies, 51, 467–497.
Tan, J., & Peng, M. W. (2003). Organizational slack and firm performance during economic transitions: Two studies from an emerging economy. Strategic management journal, 24(13), 1249-1263.

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