Purpose-On the health care industry, the paper aims to study the effects of intellectual capital, identify using an input-process-output concept of human, customer, innovative and process capitals, on company performances. Design/methodology/approach-From a resource-based and intellectual capital perspective, the structural path model is applied to financial data to analyze the six-value creation relationships among the four components of intellectual capital, as well as the causal effects of intellectual capital on company performance. Findings-Empirical findings suggest a significant relationship between intellectual capital and company performance. These results also suggest that innovative capacity and process reformation shall be considered first, and through the human value-added of human capital, firms can improve their company's performance. Originality/value-There have been many arguments as to whether intellectual capital is quantitatively measurable. This paper provides a tangible means of quantifying intellectual capital.

Purpose-The purpose of this paper is to examine the relationship between firms' value drivers and their intellectual capital (IC). Design/methodology/approach-The health care sector (GICS 35) firms listed in the S&P500 were used to build a research censoring Tobit model by adopting financial data to determine value drivers. Findings-The results of the study show that innovation capital, customer capital and human capital are significant positive drive factors for firms to create more IC and hence more intangible value. Process capital exerts moderating effects on IC; organizations with greater process capital must raise customer capital to enhance intellectual value. Originality/value-This is the first empirical study that uses a censoring Tobit model and tests of the association between competitive advantage and the value drivers of firms. This research successfully combines management perspectives with financial data to describe the value drivers of firms.

Corporate social responsibility has become an international trend in order to maximize profits and attract the attention of scholars and practitioners. Therefore Engaging in corporate social responsibility may affect the company's profits and cause increased costs. The social responsibility plan should determine the most necessary strategic concerns and the creating important value. Therefore Social responsibility is the key to an enterprise's pursuit of excellence. Creating social well-being and enhancing its competitive advantage may be an important factor for the company's future success. Promoting corporate social responsibility with shares and establishing a sustainable team-oriented culture can enhance corporate competitive advantages, create social well-being, and create value to stimulate Innovative. The empirical results showed that shares and team-oriented culture have significantly positive impact on corporate social responsibility that is further positively significant to enhance employee innovation behavior. Further finding supports that environmental altruism moderates the relationship between corporate social responsibility and shares.