... Emerald Group Publishing Limited 2015 Strategic management Business cycle Intellectual capital Contingencies Share prices Value-based management With changes in the business cycle (BC) phases and the rapid developments in information technology (IT), competition among firms has...

..., particularly for innovation and human capital. Originality/value This paper focuses on the information technology industry in Taiwan. It, respectively, uses the share price and price and book value models to represent V and VC. It cites the more complete four aspects of IC, which are referred...

...John C. Dumay; John A. Tull Purpose The purpose of this paper is to examine an alternative way by which firms can disclose their intellectual capital to external stakeholders who have an influence on their share price. Design/methodology/approach The paper shows that, by applying the empirical...