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This study investigates the impact of ESG performance on the duration of dividend sustainability, introducing survival analysis as a novel methodological approach in this context and highlighting its differences from commonly used regression analyses such as OLS and logistic regression.

Survival analysis methods, including Kaplan–Meier estimates and Cox proportional hazards time-dependent regression, were employed to examine data from publicly listed companies in Taiwan between 2016 and 2023. Additionally, logistic regression was tested to compare results with those from the survival analysis.

While overall ESG performance did not show a significant impact on the duration of dividend sustainability, a detailed analysis of the individual ESG components revealed that the environmental performance component can extend the duration of dividend sustainability.

The findings based on companies in Taiwan may not generalize to other contexts. However, this study primarily highlights the application of survival analysis in ESG-related literature. Future research could explore similar analyses in different international settings to better understand the broader applicability of these results.

The results suggest that the impact of ESG performance on dividend amounts and the duration of dividend sustainability are distinct issues. Investors and stakeholders should consider these differences when assessing corporate performance and making investment decisions.

The study highlights the importance of environmental sustainability in corporate dividend policies, indicating that companies with better environmental performance provide more stable returns.

This study introduces survival analysis to the study of ESG performance and the duration of dividend sustainability, addressing a gap in the literature by focusing on the duration of dividends rather than their amount.

This study aims to discuss whether a new accounting policy can help enterprises withstand operating risks and whether corporate governance can play a supervisory role. Taiwan took the lead worldwide in allowing companies to distribute cash dividends from capital reserves. Compared with traditional cash dividends distributed from retained earnings, this move was aimed at maintaining the stability of cash dividends and helping listed companies address the risks of temporary downturns. However, the distribution of cash dividends from capital reserves may violate the principle of capital maintenance and damage creditors’ equity. The authors sought to examine whether corporate governance could play a supervisory role.

The present study targeted Taiwanese listed companies and cited data from the Taiwan Economic Journal. The study period was from 2011–2019. The authors tested the hypotheses using the least square method.

The results showed that ultimate controlling shareholders of listed companies can maximize their own interests through ownership arrangements, whereas corporate governance cannot play a supervisory role nor protect creditors’ equity. The findings provide insight on whether, in the development process of corporate governance, appropriate measures are taken to protect creditors’ equity in addition to shareholders’ equity, or achieve a good coordination of interests among all stakeholders.

The ultimate controlling shareholders or directors of a listed company would seek to maximize their own interests, and transfer the operating risks to creditors through the arrangement of dividend policy, thus harming creditors’ equity. However, independent directors cannot play a supervisory role. The authors inferred that corporate governance standards previously focused on the shareholder level or alleviation of the agency problem between controlling shareholders and non-controlling shareholders but ignored creditors’ equity.

This paper aims to propose an integrated model based on buyer and supplier opportunism to show the mechanism through which current and competing suppliers influence buyer market competitiveness.

Questionnaires were distributed to purchasing staff in listed electronics firms in Taiwan to collect empirical data. Structural equation modeling was used to analyze these data and examine the fitness of the proposed model.

The findings show that current and competing suppliers influence buyer market competitiveness through supplier opportunistic behaviors and buyer commitment. The alternative attractiveness of competing suppliers affects buyer market competitiveness through the influence of asset specificity. Supplier opportunism negatively and indirectly influences buyer market competitiveness through buyer commitment. Nevertheless, buyer opportunism does not influence buyer commitment and market competitiveness.

The investigation focused on only one industry in one country. Future research could investigate other industries and countries to increase the generalizability of the findings.

The results suggest that buyers can focus on utilizing the pressure of alternative suppliers to improve market competitiveness through increased specific investments by the current supplier.

On the basis of buyer–supplier opportunism, this study shows the mechanism through which the asset specificity of current suppliers and alternative attractiveness influence buyer market competitiveness.

Previous studies of manufacturing management have ignored a critical theme: the relationship between supervisory support and work‐family conflict. This paper aims to explore the link between interpersonal relationships, guanxi, leader‐member exchange (LMX) theory, emotional intelligence (EI), supervisory support, and work‐family conflict.

The unit of analysis of this research is the dyad; the paper gathered 244 valid questionnaires from workers in traditional industries in Taiwan and China. Multiple regression analyses were used to analyze the data and to test the hypotheses.

The paper finds that supervisory support for work‐family conflict has faded in traditional industries. And, it finds that leaders with a higher level of LMX and expressive ties to their subordinates tend to offer a higher level of supervisory support, but that leaders with higher level of instrumental ties to their subordinates tend to offer lower levels of support. Finally, the survey results also show that a leader's level of EI is not related to supervisory support.

The research combines Western concepts of relationships with the Eastern concept of guanxi with the goal of clarifying the transfer of management concepts and exploring the explanatory power of guanxi in Chinese society. Although the empirical results of this study do not totally agree with expectations, they treat the benefits of supervisors' EI for organizations from a new point of view.