Purpose Service innovation has been one of the essential elements to meet the customers’ requirements, but few studies discuss service innovation regarding behavioral intention in the insurance industry. This paper aims to investigate the effects of service innovation on customer behavioral intention and examines the role of word-of-mouth (WOM) and corporate social responsibility (CSR). Design/methodology/approach This paper used a survey to assess consumer behavioral intention regarding service innovation activities from life insurance. Questionnaires were administered to consumers who have purchased life insurance in Taiwan and the survey questions were tested through factor analysis. An analysis of multiple and hierarchical regression was performed to test the hypotheses. Findings The empirical results demonstrate that life insurance service innovation has a significantly positive influence on WOM and behavioral intention. Additionally, WOM has a partially mediating effect between service innovation and behavioral intention. Furthermore, the study indicates that CSR has a moderating effect on the relationship between service innovation and behavioral intentions. Originality/value Considering the uniqueness of this study in the context of Taiwan, the research draws on signaling theory as the framework to explore service innovation and the impact of social responsibility on consumer behavioral intentions in the Taiwanese insurance industry. Additionally, the results can be considered a service marketing strategy and are applicable to the financial service industry in some developing Asian countries

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The purpose of this paper is to investigate the effects of real earnings management on firm borrowing cost of public-listed in Taiwanese manufacturing industry during 2010 to 2017, and also examines the moderating effect of the directors’ and officers’ liability insurance (D&O insurance) on real earnings management and borrowing costs. The empirical results show that borrowing cost is positively related to real earning management but negatively related to D&O insurance purchase. Therefore, the firms with D&O insurance than those without have lower borrowing costs, but the higher the D&O insurance amount, the higher the borrowing costs. Furthermore, D&O insurance has a moderating effect between the real earnings management and borrowing costs. Our findings suggest the relationship between D&O insurance and real earning management, which through the D&O insurance purchasing decision to impact on corporate borrowing costs. JEL classification numbers: G22, G32, M41. Keywords: Real earnings management, Directors’ and officers' liability insurance, Borrowing costs, Moderating effect.

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