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This study examines how the different dimensions of a privacy policy separately influence perceived effectiveness of privacy policy, as well as the mediating mechanisms behind these effects (i.e. vulnerability, benevolence). In addition, this study considers privacy concern as a significant moderator in the research model, to examine if the relative influences of privacy policy content are contingent upon levels of users' privacy concern.

The survey experiment was conducted to empirically validate the model. Specifically, three survey experiments and six scenarios were designed to manipulate high and low levels of the three privacy policy dimensions (i.e. transparency, control and protection). The authors totally distributed 450 copies of the questionnaire, of which 407 were valid.

This paper found that (1) all the three privacy policy dimensions directly influence perceived effectiveness of privacy policy; (2) all the three privacy policy dimensions indirectly influence perceived effectiveness of privacy policy by enhancing perceived corporate benevolence, whereas control also affects perceived effectiveness of privacy policy by reducing perceived vulnerability; and (3) individuals with high-privacy concern are much more impacted by privacy policy contents than individuals with low-privacy concern.

The findings could provide website managers with guidelines on how to design privacy policy contents by reducing user perceptions of vulnerability and enhancing user perceptions of corporate benevolence. The managers need to focus on customers' perceived vulnerability and corporate benevolence when launching or updating privacy policies. Furthermore, the managers also need to attend to users' privacy concerns, especially for multinational companies or companies with specific consumer groups.

This study extends the current privacy policy literature by articulating the separate influences of the three privacy policy dimensions and their impact mechanisms on perceived effectiveness of privacy policy. It also uncovers privacy concerns as a boundary condition that influence the effects of privacy policy contents on users' privacy perceptions.

Multinational small-to-medium-sized enterprises (SMEs) are increasingly participating in cross-border digital platforms – especially amid the COVID-19 pandemic. Accordingly, knowledge integration (KI) has become more and more important. In fact, it has been deemed by many as the key to organizational resilience. Given this burgeoning phenomenon, this study aims to explore a path for improving the resilience of multinational SMEs. Through this process, this study also finds a relationship between the KI processes associated with adopting global digital platforms and the resiliency of local–global businesses. Hence, in part, this paper also explores the effectiveness of all these mechanisms.

This study used the stepwise regression method in Stata 16.0 to analyze the direct effects of both horizontal and vertical KI processes on the resilience of local–global businesses. Additionally, t-tests were also used to compare the differences in coefficients between the mechanisms. The sample analyzed comprised data on multinational manufacturing SMEs in the Yangtze River Delta region of China who are using global digital platforms.

The KI processes of these firms, both horizontal and vertical, positively correlate to resilience. Horizontal KI processes more efficiently increase the resilience of global businesses, whereas vertical processes more efficiently increase the resilience of local businesses.

First, this study provides insights into how multinational SMEs can improve their resilience in a crisis. In addition to adding to the knowledge of KI processes, this expands the KM literature on pandemics. Second, by creating two KI processes based on global digital platforms and discussing their influence on resilience, this research deepens the understanding of affordance in the KM literature. Third, focusing on the KI research stream, the results shed light on how KI processes might occur and how firms develop their KI processes.

The purpose of this paper is to identify the key influencing factors of aviation accidents and to predict the aviation accidents caused by the factors.

This paper proposes an improved gray correlation analysis (IGCA) theory to make the relational analysis of aviation accidents and influencing factors and find out the critical causes of aviation accidents. The optimal varying weight combination model (OVW-CM) is constructed based on gradient boosted regression tree (GBRT), extreme gradient boosting (XGBoost) and support vector regression (SVR) to predict aviation accidents due to critical factors.

The global aviation accident data from 1919 to 2020 is selected as the experimental data. The airplane, takeoff/landing and unexpected results are the leading causes of the aviation accidents based on IGCA. Then GBRT, XGBoost, SVR, equal-weight combination model (EQ-CM), variance-covariance combination model (VCW-CM) and OVW-CM are used to predict aviation accidents caused by airplane, takeoff/landing and unexpected results, respectively. The experimental results show that OVW-CM has a better prediction effect, and the prediction accuracy and stability are higher than other models.

Unlike the traditional gray correlation analysis (GCA), IGCA weights the sample by distance analysis to more objectively reflect the degree of influence of different factors on aviation accidents. OVW-CM is built by minimizing the combined prediction error at sample points and assigns different weights to different individual models at different moments, which can make full use of the advantages of each model and has higher prediction accuracy. And the model parameters of GBRT, XGBoost and SVR are optimized by the particle swarm algorithm. The study can guide the analysis and prediction of aviation accidents and provide a scientific basis for aviation safety management.

This study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.

Descriptive evidence on equity asset reclassifications and estimated impairment using the new expected credit loss (ECL) model are presented. Multivariate analyses on the disposal of available-for-sale (AFS) and fund investment post-announcement and the value relevance of impairments to financial assets post-implementation are performed.

Over 60% of sample firms report inconsistent equity asset reclassifications and do not change estimated impairment using the new expected credit loss model. Firms also switch from AFS to equity fund investments post-announcement. Lastly, impairments to financial assets increase in value relevance to investors’ post-implementation, but only in financial institutions and firms with Big 4 auditors.

This study's findings suggest that IFRS 9 presents implementation challenges and changes equity investment strategies. They also indicate cross-sectional differences in firms' ability to effectively apply the new standards. This study is valuable for policymakers, business leaders, investors and academics.

This study aims to examine the relative effectiveness of functional and financial remedies in influencing customers' negative coping responses in the event of a data breach. It also uncovers the different mediating roles played by customers' feelings of anger and fear in the process of data breach recovery. This study thus differs from the literature, which has primarily focused on the impact of financial compensation and apologies for service failures in face-to-face environments.

Two scenario-based experiments were conducted to empirically validate the model. The authors received 302 copies of the questionnaire, of which 269 were valid.

This study finds that functional remedies are more effective than financial remedies when sensitive information has been compromised, but there is no significant difference between the effectiveness of the two remedies when nonsensitive information has been compromised. In addition, functional remedies influence negative coping behaviors directly and indirectly; the indirect effect is achieved through the reduction of fear and anger. Contrary to the authors' expectation, financial remedies do not have a direct effect on negative coping behaviors; they can indirectly affect negative coping behaviors by reducing anger but do not affect negative coping behaviors by reducing fear.

This study provides key insights into how to manage customer reactions in the event of a data breach, suggesting the use of carefully designed recovery strategies. Companies must attend to customers' specific emotional responses to manage their negative coping behaviors.

This study extends the limited literature on data breach recovery actions by investigating the different effectiveness of functional and financial remedies in the event of a data breach. It also uncovers how functional and financial recovery strategies affect customers' negative coping behaviors by revealing the different mediating effects of fear and anger.

The purpose of this paper is to examine the factors (including conservation payments) that influence household decisions to participate in off-farm work and estimate the impact of participation on household welfare under the auspices of the Grain for Green (GfG) program.

The authors used survey data from 225 farm households on the Loess Plateau and addressed the possible sample selection and endogeneity problems by employing a jointly estimated endogenous switching regression (ESR) model.

The findings of this paper are as follows: off-farm participation is positively related to households’ educational attainment and negatively related to their land resource endowment and the presence of children; participation in off-farm work exerts positive effects on household income and per capita household income, but negative effects on farm productivity; and conservation payments show no significant impact on off-farm participation, no significant impact on any of the three household welfare indicators for off-farm non-participant households, but a significantly negative impact for off-farm participant households.

This paper makes two contributions. First, the authors address the selection bias and endogeneity problem of GfG participating households by employing the ESR method and explicitly estimating the treatment effects of off-farm participation on their household welfare. Neglecting these problems leads to biased estimates and misleading policy implications. Second, this analysis stresses the important role of government in reducing market or institutional failure and other barriers that impede farmers’ efficient allocation choices instead of compensating households for conserving sloping land, shedding new light on the most effective policy options to achieve the program’s goals.

This study examines short selling as one external determinant of corporate tax avoidance. Prior research suggests that short sellers have information advantages over retail investors, and high short-interest levels are a bearish signal of targeted stock prices. As a result, when short-interest levels are high, managers have been shown to take actions to minimize the negative effect of high short interest on firms’ stock prices. Tax-avoidance activities may convey a signal of bad news (i.e., high stock price crash risk). We predict that, when short-interest levels are high, managers possess incentives to reduce firm tax avoidance in order to reduce the associated stock price crash risk. Consistent with this prediction, we find that short interest is negatively associated with subsequent tax-avoidance levels. This effect is incremental to other factors identified by prior research. We conclude that short selling significantly constrains corporate tax avoidance.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Human factors account for most concerns about workplace safety in high risk industries. Authentic leaders able to increase the person-organization fit of employees have the capacity to help improve safety in the workplace.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Workplace safety has been a persistent issue for safety-critical organizations. Based on self-verification theory, this study investigates how authentic leadership affects safety behaviors in a collectivistic context.

This research collected 259 matching questionnaires for high-speed railway (HSR) drivers and their supervisors in China. Specifically, HSR drivers were invited to fill in their general perceived authentic leadership, person-organization fit and collectivistic orientation. In addition, their direct supervisors were invited to assess their safety behaviors.

Authentic leadership exhibits a significant positive impact on safety compliance and safety participation, implying that authentic leadership positively impacts safety behavior. The person-organization fit partially mediated the relationship between authentic leadership and safety behavior (safety compliance and participation). Furthermore, collectivistic orientation moderates the relationship between authentic leadership and person-organization fit.

The findings of this study provide important insights into authentic leadership and person-organization fit for developing effective strategies to improve workplace safety.