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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.

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This paper investigates the behavioral additionality effects of a unique high‐ and new‐ technology enterprise (HNTE) program in China. The program provides a reduced corporate income tax to certificated HNTEs. By distinguishing research expenses from development costs, we examine if the tax incentive program affects firms’ composition of R&D investment, based on a sample of Chinese listed firms. The results indicate that the tax incentive program encourages firms to focus more on development than on research. The effects are also found to be heterogeneous among the first‐time, repeated, and one‐time certification users. The results imply that tax incentives prompt firms to invest in short‐term development opportunities with promising private returns. Conversely, they are less likely to stimulate risky research projects with potential high rates of social and long‐term economic returns. Our study highlights the importance of understanding the behavioral additionality effects for innovation policy evaluations and better policy designs.