Regulating strategic expense relabelling in R&D tax incentives by mandatory information disclosure
In: China economic review, Band 89, S. 102338
ISSN: 1043-951X
8 Ergebnisse
Sortierung:
In: China economic review, Band 89, S. 102338
ISSN: 1043-951X
In: Structural change and economic dynamics, Band 56, S. 1-9
ISSN: 1873-6017
In: China economic review, Band 57, S. 101330
ISSN: 1043-951X
In: Innovation: organization & management: IOM, Band 17, Heft 2, S. 182-195
ISSN: 2204-0226
In: China economic review, Band 50, S. 42-58
ISSN: 1043-951X
In: Innovation: organization & management: IOM, Band 22, Heft 3, S. 290-315
ISSN: 2204-0226
In: R&D Management, Band 50, Heft 4, S. 510-521
SSRN
In: Information, technology & people, Band 32, Heft 6, S. 1679-1703
ISSN: 1758-5813
Purpose
The purpose of this paper is to facilitate understanding of how to mitigate the privacy concerns of users who have experienced privacy invasions.
Design/methodology/approach
Drawing on the communication privacy management theory, the authors developed a model suggesting that privacy concerns form through a cognitive process involving threat-coping appraisals, institutional privacy assurances and privacy experiences. The model was tested using data from an empirical survey with 913 randomly selected social media users.
Findings
Privacy concerns are jointly determined by perceived privacy risks and privacy self-efficacy. The perceived effectiveness of institutional privacy assurances in terms of established privacy policies and privacy protection technology influences the perceptions of privacy risks and privacy self-efficacy. More specifically, privacy invasion experiences are negatively associated with the perceived effectiveness of institutional privacy assurances.
Research limitations/implications
Privacy concerns are conceptualized as general concerns that reflect an individual's worry about the possible loss of private information. The specific types of private information were not differentiated.
Originality/value
This paper is among the first to clarify the specific mechanisms through which privacy invasion experiences influence privacy concerns. Privacy concerns have long been viewed as resulting from individual actions. The study contributes to literature by linking privacy concerns with institutional privacy practice.