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This paper aims to conduct an in-depth analysis of the shortcomings of apps’ privacy policies and to propose improvement and optimization strategies, which are of great significance for establishing a transparent and responsible privacy protection framework that ensures compliant collection and use of users’ information and effective protection of their privacy.

This paper obtained privacy policy texts for 100 shopping apps through Web crawlers and manual downloads. Based on the perspective of perceived usefulness, thematic analysis is conducted through the latent Dirichlet allocation topic model and comparison with existing policies. Based on the perspective of perceived ease of use, readability analysis is conducted through content analysis and formula calculation.

The apps privacy policies can be divided into seven themes. The authors benchmark these seven topics with the Personal Information Protection Law of the People’s Republic of China, the E-Commerce Law of the People’s Republic of China and the General Data Protection Regulation. It is found that there are omissions in the information collection and use and juvenile protection of the existing apps. Through the indicators’ readability analysis and calculation, it is found that the existing apps privacy policies have good performance in the readability indicators such as naming method, frame directory and so on. However, text personalization and text readability need to be improved and optimized.

At the theoretical level, this paper constructs a model from the dual perception perspectives of perceived usefulness and perceived ease of use and analyses the apps’ privacy policy texts at a fine-grained level. At the practical level, based on large-scale apps’ privacy policy text data, this paper conducts multi-dimensional research from theme analysis, authoritative law benchmarking analysis, content analysis and text readability calculation and analysis. At the same time, this paper identifies the current problems of apps’ privacy policies and puts forward countermeasure suggestions for their content improvement and optimization.

This paper examines the effect of board reforms on managerial risk-taking incentive provision in state-owned enterprises (SOEs) whose managers are undue risk-averse.

We use the staggered implementation of board reforms in Chinese central government-controlled state-owned enterprises (CSOEs) as an exogenous shock to board governance. We collect data on board reforms for a set of pilot CSOEs during the period 2005 to 2020 from the State-owned Assets Supervision and Administration Commission (SASAC) website by hand. We use a generalized difference-in-difference (DID) design to test the effect of staggered board reform adoption on managerial risk-taking incentive provision.

We find a positive relationship between board reforms and risk-taking inventive provision, i.e. pay-performance sensitivity, promotion-performance sensitivity and performance target difficulty. The documented relationship is stronger when the value of risk-taking is higher. We also find that board reforms lead to greater risky but value-enhancing investments and that managerial risk-taking incentive provision acts as an important channel through which board reforms improve value-enhancing risk-taking.

Our findings suggest that board reforms that improve board governance are effective in addressing risk-related agency conflicts in emerging markets. The findings also highlight the importance of managerial risk-taking incentive provision in inducing risky but value-enhancing investments.

This study explores the effects of competitive intensity and innovation orientation on export outcomes, including export entrepreneurship (EE) and export performance (EP), and determines the direct and moderating impact of corporate social responsibility (CSR) among exporting agricultural and food (agri-food) small and medium-sized enterprises (SMEs) in Iran.

Using systematic random sampling, 296 firms participating in the international food and agricultural industries exhibition filled out a questionnaire. Smart PLS3 software was used to analyze the data.

The competitive intensity has positive effects on export entrepreneurship of Iranian agri-food SMEs. Additionally, innovation orientation, CSR and EE positively impact EP. However, the moderating impact of CSR on the relationship between innovation orientation and EP was not supported by data.

The current study enriches the existing knowledge in international business in the specific setting of exporting agri-food SMEs operating in a developing economy.

We examined the dynamic volatility connectedness and diversification strategies among US real estate investment trusts (REITs) and green finance indices.

The DCC-GARCH dynamic connectedness framework and he DCC-GARCH t-copula model were employed in this study.

Using daily data from 2,206 observations spanning from 2 January 2015 to 31 January 2023 this paper presents the following findings: (1) cross-market spillovers exhibited a high correlation and significant fluctuations, particularly during extreme events; (2) our analysis confirmed that REIT acted as net receivers from other green indices, with the S&P North America Large-MidCap Carbon Efficient Index dominating the in-network volatility spillover; (3) this observation suggests asymmetric spillovers between the two markets and (4) a portfolio analysis was conducted using the DCC-GARCH t-copula framework to estimate hedging ratios and portfolio weights for these indices. When REIT and the Dow Jones US Select ESG REIT Index were simultaneously added to a risk-hedged portfolio, our findings indicated that no risk-hedging effect could be achieved. Moreover, the cost and performance of hedging green assets using REIT were found to be comparable.

We first examined the dynamic volatility connectedness and diversification strategies among US REITs and green finance indices. The outcomes of this study carry practical implications for market participants.