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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Feng-Li Lin

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Open access Sep 2026

Environmental, social, and governance performance and executive compensation: The moderating roles of return on assets and Tobin’s Q—Evidence from Taiwan

This study examines whether the within-firm relation between environmental, social, and governance (ESG) performance and executive compensation depends on conventional financial performance. The sample comprises 12,866 firm-year observations for Taiwanese listed and over-the-counter (OTC) firms during 2016–2023. ESG pe...

Teng-Shih Wang, Feng-Li Lin · 0 citations

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