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The components of earnings or cash flows have different implications for the assessment of the firm's value. We extend the research for value-relevant fundamentals to examine which financial performance measures convey more information to help investors evaluate the performance and value for firms in different life cycle stages in the high-tech industry. Six financial performance measures are utilized to explain the difference between market value and book value. Cross-sectional data from firms in Taiwanese information electronics industry are used. We find all the six performance measures which are taken from Income Statement and Cash Flow Statement are important value indicators but the relative degrees of value relevance of various performance measures are different across the firm's life cycle stages. The empirical results support that capital markets react to various financial performance measures in different life cycle stages and are reflected on the stock price.

This research aims to explore perceptions of subjective well-being (SWB) in public relations (PR) practitioners, focusing on dimensions of job satisfaction, networking, relationships and work–life balance, while addressing the under-researched area of gender and age – related to stages of life – disparities in SWB within the PR industry.

Employing a mixed-methods sequential explanatory design, this study utilised a survey, followed by semi-structured interviews to investigate SWB among PR professionals in Portugal, considering gender and stages of life differences.

Using a gendered and stages of life lens, this study found nuanced perceptions of SWB among Portuguese PR professionals. Older women showed higher emotional well-being but lower work evaluations than men, while young professionals exhibited less gender disparities in SWB. Men reported greater job satisfaction, emphasising passion, while women faced challenges like work overload and valued recognition. Gender differences were seen in networking, with men favouring teamwork and women valuing friendships for career advancement. Work–life balance issues, especially among older women, related to mental health.

This study contributes to filling the research gap regarding SWB in the PR industry, particularly in Portugal, offering insights into gender and stages of life dynamics that influence SWB perceptions, thereby informing strategies for enhancing well-being and productivity in PR workplaces.

This study aims to examine the role of the board of directors in affecting earnings management practices across small- and medium-sized enterprises (SMEs) life cycle.

Data is collected from 280 SMEs listed on the London Stock Exchange during the period of 2009–2016. Fixed effects regression analysis is used to test the hypotheses.

This study shows that the impact of the board of directors' roles on earnings management practices varies depending on the SMEs life cycle stage. In the introduction, growth and decline stages of SMEs, the wealth creation role of the board is negatively significant with earnings management, while the wealth protection role of the board is positively significant in the growth and maturity phases. Results suggest that the board's responsibility to create wealth deters early-stage earnings management strategies, while protecting shareholder interests, in latter stages, leads to a decrease in earnings management.

The findings suggest that corporate governance should be customized to the specific stage of the SMEs life cycle. Additionally, different life cycle stages may impose different requirements on corporate boards to shape the effectiveness of these mechanisms and constrain earnings management practices.

To the best of the authors’ knowledge, this study offers one of the first insights on the UK SMEs to understand how board functions and earnings management practices vary over SMEs life cycles. It will offer important information on the effect of board features on earnings management in SMEs in the UK and is anticipated to be of importance to policymakers, regulators, investors and practitioners.

The study examines the influence of a firm's life cycle on the cash flow classification of Indian firms.

The study employs Dickinson's (2011) cash flow patterns to classify firm years under various life-cycle stages. Cash flow classification is employed to measure a firm's classification shifting (CS) practices. The study includes Indian firms listed on the Bombay Stock Exchange during 2012–2020, an ordinary least squares regression model, a fixed-effect model and a panel corrected with standard error regression method.

Firms face different opportunities and challenges at different stages of the firm's life cycle and therefore adopt cash flow CS. The results show that firms adopt cash flow CS during introduction, growth and decline stage of life cycle either to boost or to reduce operating cash flows.

This study is one of its kind to study the influence of a firm's life cycle on the cash flow classification of Indian firms.

The purpose of this paper is to investigate value‐relevant information provided by intellectual capital (IC) beyond financial performance under different life‐cycle stages.

The life‐cycle classification method and the residual income model are used to examine the information technology industry.

The empirical results show that the value‐relevant information provided by IC under the growth, maturing, and stagnant stages can be ranked in order (from high to low) of custom, innovation, process, and human capital. Specifically, the empirical results indicate that overall IC provided the most value‐relevant information in the stagnant stage and the lowest value‐relevant information in the growth stage.

This paper reveals that evaluating the company market value merely by financial performance involves a number of limitations, thereby requiring IC to supplement the process. The internet downturn in the mid‐2000s might have likewise affected the categorization of life‐cycle stages and the value‐relevant information provided by intellectual capital during the “bubble” period.

Managers and investors should not merely focus on financial performance as the main value‐relevant information, but a thorough review of IC in different life‐cycle stages should be made in order to avoid making incorrect decisions.

This paper contributes to the existing literature by exploring customer, process, innovation, and human capital which, significantly, have different value‐relevant information in different life‐cycle stages.

The purpose of this paper is to investigate the effect of service quality and relationship quality on customer loyalty in different stages of the relationship life cycle in online banking services.

A total of 651 Iranian online banking customers participated in the research by completing questionnaires. The research hypotheses were tested using structural modeling technique.

The results showed that the relationship quality on customer loyalty in online banking services is affected by the relationship life cycle. The results also showed that online service quality, in the form of Utilitarian quality and Hedonic quality, has a positive effect both directly and indirectly on customer loyalty through online relationship quality.

In this paper, the relationship dynamics was achieved through adding the relationship life cycle variable to the model. However, the study was a cross-sectional research and different results might be obtained if data was collected longitudinally.

In an online banking service, the role of relationship quality in the prediction of customer loyalty is reduced as the relationship ages. Therefore, marketers need to consider other marketing actions to continue their relationship with the customer in the long run.

This paper examines customer loyalty to online banking services from dynamic perspective by introducing relationship life cycle as a moderating variable for the first time. Therefore, the main contribution of this paper is to develop the relationship marketing literature in the field of relationship dynamics and to challenge the effectiveness of relationship marketing in the long run.

This conceptual paper aims to examine the notion that supply chain integration is an extension and application of vertical integration theory.

The paper initially defines a foundation in the supply chain and vertical integration literature, with particular attention to the seminal works of Harrigan in vertical integration and Hayes and Wheelwright in product life cycles. The paper then offers an assessment of the state of the supply chain integration literature. Subsequently, the stage of product/process life cycle and environmental variables such as complexity and munificence are examined in detail and are the basis for the theoretical model and propositions.

This study argues that the stage of life cycle variables is associated with the various dimensions of supply chain integration, and that environmental complexity and munificence have significant moderating effects on the relationships. The paper posits that, for efficiency and success, a strategic fit must exist between environmental, strategic and operations variables, and that specific dimensions of integrative effort are appropriate for given situations. That fit would attenuate bullwhip inefficiencies, either of inventories and other mechanical decisions, or of the less tangible human and structural interaction.

As such, this paper represents a cross‐functional and interdisciplinary approach to operations and strategic management theory by identifying and facilitating appropriate operations decisions pertaining to the contingencies of the supply chain.

The purpose of this paper is to investigate the impact of intellectual capital (IC) and its components (human, structural, relational and innovation capitals) on financial performance (FP) at different life cycle stages.

The study uses the data from Chinese manufacturing listed companies during 2014–2018. The modified value added intellectual coefficient (MVAIC) model is employed as the measurement of IC efficiency. Finally, multiple regression analysis is used to test the research hypotheses.

This study shows that the impact of IC on FP is different across life cycle stages. Specifically, at the birth stage, human capital (HC), structural capital (SC) and innovation capital (INC) have a positive impact on FP. At the growth and mature stages, all IC components contribute to FP improvement. HC and SC play an important role at the revival stage, while only HC positively affects FP at the decline stage.

The findings may help corporate managers to make optimal strategies to improve FP by effective utilization of IC resources in the complex and competitive business environment. Meanwhile, companies can invest in the core elements of IC at different stages of development, so as to maximize the contribution of IC to company value.

This is among the few studies to explore the impact of IC on FP of manufacturing listed companies in the Chinese context from the perspective of life cycle. It also makes novel contributions in measuring IC by the MVAIC model with the inclusion of relational capital and INC that are largely neglected in previous research.