The current study examines the relationship between financialization, managers’ incentives, and the enterprise’s innovation. Based on the principal-agent and incentive theories, this study proposes a research model with two management incentives as moderating variables between financialization and the enterprise’s innovation. First, we analyze the direct relationship between financialization and the enterprise’s innovation. Second, we examine the moderating effect of managers’ equity incentive and compensation incentives on the relationship between entity financialization and the enterprise’s innovation in high-tech/non-high-tech enterprises and state-owned and non-state-owned enterprises. This study covers the most recent updated data from both A-share listed companies in the Shenzhen and Shanghai stock exchange in China from 2009 to 2019. This study’s finding indicates a significant negative impact of entity financialization and the enterprise’s innovation. It means that the entity financial has a significant “crowding-out” effect on the enterprise’s innovation. This study also confirms that management incentives cannot effectively suppress a “crowding-out” impact of entity financialization on firm innovation because of the principal-agent severe problem in financialization. Finally, considering the heterogeneities of property rights and degrees of dependence on the enterprise’s innovation, a “crowding-out” effect of entity financialization on the enterprise’s innovation is more significant in high-tech and state-owned enterprises. Managers’ equity incentive significantly affects the enterprise’s innovation in high-tech enterprises, while the managers’ compensation incentive affects the enterprise’s innovation in state-owned enterprises. Our study could help the enterprise to improve the company manager’s incentive and provide the optimal assets allocation to improve the enterprise’s innovation ability. Lastly, this study provides significant policies and recommendations for the public sector high-tech enterprise and private sector high-tech enterprises. Moreover, policies and recommendations are fruitful for the public sector non-high-tech enterprise and private sector non-high-tech enterprise.

As marketing tools, nutrition claims (NCs) and health claims (HCs) can be used to convey the nutritional properties and health benefits of food to consumers, but their respective effects on consumers’ perceptions of healthier meat products are inconsistent in the literature. Using a physical prototype of omega-3-enriched sausages as a research interest, this paper explores how HCs and NCs differently influence consumers’ sensory preferences and willingness to pay (WTP). Sensory tests were carried out among 330 participants, followed by a choice-based conjoint (CBC) experiment to measure consumers’ WTP. Results indicate that, in comparison with the uninformed condition, labeling an omega-3 nutrition claim increased consumers’ sensory liking for omega-3-enriched sausages in the attributes of appearance and texture. Moreover, consumers were willing to pay more for healthier sausages, but labeling HCs did not significantly improve participants’ WTP for omega-3-enriched sausages more than NCs. Hence, HCs did not significantly outperform NCs, when it comes to positively influencing consumers’ sensory liking and paying intentions for omega-3-enriched sausages. The findings of this study have implications for the meat industry in developing healthier sausage formulations with greater likelihood of success in the market.

The concept of insurance was found several centuries before Christ. Correspondingly, Chinese and Babylonian traders practiced moving or dispensing risks in the second and third millennia BC. Nowadays, insurance is the backbone of the economy. The recent introduction of big data, IoT, and other forms of InsurTech led to the fourth industrial revolution in insurance in the developed world. The industry is looking to improve the ergonomics of remote sensing technology to improve the acceptability of the clients. The adaptation of IoT in developing economies may provide a solution in increasing insurance penetration. This study explores the challenges and solutions in adopting IoT to increase insurance penetration in India. This study applied a systematic literature review (SLR) to extract the themes/variables related to challenges and solutions in adopting IoT in India’s insurance sector. Several keywords were used to search the relevant literature from Google Scholar. Based on inclusion and exclusion criteria, the filtered studies were explored. This study listed several challenges and their solutions in the adaption of IoT in the Indian insurance industry. Policymakers could adapt the suggestions provided to improve the service delivery insurance sector. The authors listed several challenges and solutions in the adaption of IoT in the Indian insurance industry through a systematic literature review to facilitate the policymakers to make the right decisions.

As a key driver of green development, corporate green innovation is dually driven by policy incentives and corporate micro-governance. Taking Chinese A-share listed companies from 2010 to 2022 as the research object, this study employs panel data, fixed effect model and mediation effect model to empirically examine the relationships between tax reduction, CEO reputation governance, micro-characteristics formed by reputation governance, and corporate green innovation. The results indicate that tax reduction significantly promotes corporate green innovation, suggesting that the corporate tax system should return to the incentive compatibility principle, as unreasonable corporate tax inhibits enterprises’ wealth creation capacity. Mediation mechanism test shows that tax reduction drives green innovation through the chain path of strengthening CEO reputation governance. Further exploration of the transmission path of CEO’s micro-behavioral characteristics in reputation governance reveals that tax reduction facilitates green innovation by inhibiting CEO overconfidence and myopic behavior. This implies that unreasonable corporate tax system impairs CEO reputation and exacerbates social differentiation and antagonism. Heterogeneity analysis demonstrates that the above effects are more pronounced in state-owned enterprises, large-scale enterprises and those in high-marketization regions, and the mediating path of inhibiting CEO myopic behavior is only significant in these enterprises and those in low-marketization regions. This study opens a new path for tax reduction to affect corporate green innovation from the perspective of CEO reputation governance and micro-characteristics, expanding the application boundaries of agency theory and upper echelons theory.