Resistor matching is not characterized as well as or near as transistor matching. Resistor types have different matching properties also these matching properties changes with different processes (feature size, lithography and wafer processing machine tolerances) so it is hard to come by a reliably guidance with todays fast pacing feture shrinking processes.
A good guideline is to make or obtain some matching measurement results in a particular process (or extract the info indirectly from performance of some designed IC's like A/D or D/A those uses resitors) than considering layout, lithography and fab machine tolerances (extract them from whatever appropriate or available like delta-L, Delta-W, gradient effects, back bias effects etc.) make an educated estimate.
What contributes to matchin of resistors are well analysed (mathematicaly) in text books so one can try to get the values of effects and plug in numbers.
This is one of the area where designing gets thick (also no one teaches the ropes since its ugly). Mostly you are your own.