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

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Chen-Ying Lee

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Open access Sep 2026

The Board of Directors and Firm Value: The Moderating Role of ESG Performance-Evidence from the Financial and Insurance Sector

This study examines the relationship between board characteristics and firm value in Taiwan’s financial and insurance sector and investigates the moderating role of environmental, social, and governance (ESG) performance. Using panel data from 52 listed financial and insurance firms during 2015–2022, the study employs...

Chen-Ying Lee · 0 citations

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