Cover -- CONTENTS -- EDITORIAL ADVISORY BOARD -- Editorial -- Long-term stewardship and our capital markets -- Value-based management, EVA and stock price performance in Canada -- High tech M&A - strategic valuation -- The mediating effect of organizational reputation on customer loyalty and service recommendation in the banking industry -- Human capital valuation: tripartite paradigm framework and narratives -- Quantum leap breakthrough performance in acquisitions -- Managing risk with intellectual capital statements -- Valuation of intellectual capital in knowledge-based firms -- An intellectual capital evaluation approach in a government organization Kimiz Dalkir, Erica Wiseman and Michael Shulha McGill University, Montreal, Canada, and Susan McIntyre CRTI, Defence R&D Canada, Ottawa, Canada -- Constructing a definition for intangibles using the resource based view of the firm.