Academic research has shed light on the empirical relationships among a firm’s corporate social responsibility (CSR), corporate social irresponsibility (CSiR) and firm performance and on the firm’s customer satisfaction–firm performance relationship in different markets. However, little notice has been taken of whether the coexistence of corporate social responsibility, corporate social irresponsibility and customer satisfaction has an interactive effect on firm performance. This study aims to examine the effects of their interaction on firm performance from an investment perspective. Using unbalanced panel regression to test a sample of publicly traded firms from the United States, this study finds that, in general, firms with higher customer satisfaction earn positive changes in abnormal stock returns. For firms that engage in CSR, CSR positively affects corporate performance, whereas firms’ social irresponsibility activities reduce firms’ financial performance. All else equal, a positive interactive effect of CSiR and customer satisfaction on stock return was observed. The results reveal that high customer satisfaction can alleviate the negative effect of corporate social irresponsibility on firms’ financial performance. Our findings will help management executives and investors to understand that the negative effect of a firm’s unforeseen events on firm performance can be weakened by increasing customer satisfaction.

This study used a push–pull–mooring model (PPM model) to build an integrated model to explain the influencing factors of tourists’ switching intention to wetland ecotourism after the COVID-19 pandemic. The push effect is crowding perception, the pull effect is nature-based destination attractiveness, and the mooring effect is the risk perception of COVID-19. The study collected 551 valid research samples by questionnaire survey in two world-class wetlands in Taiwan. The results of the regression analysis showed that push, pull, and mooring influenced tourists’ switching intention to wetland ecotourism. Among them, the mooring effect regulated the relationship between the push effect and switching intention to wetland ecotourism, but did not regulate the relationship between the pull effect and switching intention to wetland ecotourism. Finally, the switching intention to wetland ecotourism further influenced wetland ecotourism behaviors. It is expected that people can go outdoors after the COVID-19 pandemic and bring substantial economic benefits of tourism to wetland ecological attractions in Taiwan.

The main purpose of this study is to explore the determinants of average household consumption spending in counties and cities from the two aspects of government fiscal expenditure and household characteristics. A spatial econometric model, the spatial Durbin model, was used to analyze Taiwan’s county-level and municipal panel data from 2000 to 2020. Global spatial autocorrelation and local spatial autocorrelation were applied to examine the overall degree of spatial agglomeration of average household consumption spending in Taiwan and the agglomeration status of specific counties and cities. The empirical results show that the average consumption spending per household of all counties and cities in Taiwan presents spatial autocorrelation, and the agglomeration of specific counties and cities is affected by different ruling parties of the central government. In terms of direct effects, the average consumption spending per household in local counties and cities is influenced by household characteristics, including average disposable income per household, average number of employees per household, and average living area per capita. In terms of the spatial spillover effect, the average consumption spending per household in local counties and cities is influenced by household characteristics of the neighboring counties and cities, including the average disposable income per household and the average living area per capita. Surprisingly, local economic development expenditure and local expenditure on education, science, and culture have no significant impact on the average consumption spending per household in counties and cities. The results of this study can be taken as a reference for government policymaking.

Due to its rich marine biological resources, Taiwan is a place worthy of developing marine ecotourism. This study explores the marine ecotourism intentions and marine ecotourism behaviors of tourists during the COVID-19 pandemic by using the unified theory of acceptance and use of technology (UTAUT) method. Under the UTAUT framework, this study considered the factor of environmental attitudes and issued questionnaires in four research areas, namely, Yilan Wushi Fishing Harbor, Port of Hualien, Hualien Stone Stairs Platform, and Taitung Chengfong Fishing Port. In total, 431 effective research samples were collected. First, this study verified the validity and reliability of the dimensions through confirmatory factor analysis. According to the results of structural equation modeling (SEM) analysis, performance expectancy, effort expectancy, social influence, and environmental attitude all have an influence on tourists’ marine ecotourism intentions, while facilitating conditions had no influences on tourists’ marine ecotourism intentions. Tourists’ marine ecotourism intentions further influenced their marine ecotourism behaviors. In addition, this study evaluated the mediating effect of marine ecotourism intentions by nested-model analysis. Finally, this study provided substantive policy recommendations as a reference for tourism management units and local governments.

In order to allocate resources and formulate policies effectively, governments and enterprises often need accurate geographical information on profit-seeking enterprises. This study explores the impact of local fiscal expenditure and environmental regulation on the number of profit-seeking enterprises in Taiwan’s counties and cities from the perspective of spatial econometrics, and analyzes data from 2001 to 2019. After comparing the explanatory power differences of various spatial econometric models, the spatial Durbin model, with spatial and time fixed effects, was used to explore the direct effect on the number of local profit-seeking enterprises, and the spillover effect of the number of local profit-seeking enterprises in different geographical locations on neighboring regions, especially the spatial spillover effect of local fiscal expenditure and labor and environmental regulations. This paper discusses the decision-making choices of local government regarding the competition strategy of environmental regulation, and finally provides the policy implications for the government as a reference.