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the growing importance of research that not only advances theory and methodology but
               also generates real-world impact. Over the years, we have observed that a large number
               of outstanding papers published in our journal have gone beyond academic contribution,
               affecting concrete changes in public policy, industry practice, and social development.
               The two award-winning papers of this year are “Market Quality and Market Making
               Performance: Evaluating the Issuers of Warrants in Taiwan Stock Markets,” published
               in September 2014 (NTUMR Vol.24 S1), and “Financial Effects and Intergenerational
               Inequity of Pension Reform in Taiwan,” published in August 2019 (NTUMR Vol.29 No.2).
               The authors also delivered presentations regarding their research findings during the
               ceremony (For more details, please refer to https://review.management.ntu.edu.tw/page.
               aspx?pid=331&lang=EN).
                    On August 9, 2025, NTU Management Review and Quarterly Journal of Economics
               and Management of Peking University co-hosted “2025 Cross-Strait Economic
               Management Theory and Practice” conference in Chengdu, China. The conference
               featured 12 parallel sessions and 44 papers in the fields of economics and management
               written by over 66 scholars from China, Thailand, the United States, Taiwan and other
               countries. Through high-quality academic exchange, the conference adds to strengthen
               collaboration and influence across the Taiwan Strait. The goal is to provide a platform for
               cross-strait scholars to exchange ideas, share insights, and foster collaborative efforts in
               advancing research and academic discourse.
                    As always, our appreciation goes out to the Research Institute for the Humanities and
               Social Sciences, National Science and Technology Council, Executive Yuan(行政院國
               家科學及技術委員會人文社會科學研究中心)for sponsoring our editorial personnel,
               who have been providing invaluable assistance to the conferences, the workshops, and the
               publication, and for subsidizing of open access and digital spread.


                    Introduction of this Edition
                    The following is a brief introduction to each article published in this edition. The
               first article titled “The Bias Assimilation Effect and Attitude Polarization in AIoT Smart
               Healthcare Word-of-Mouth Communication” in the field of marketing and international
               business by Lee and Liu intends to explore how attitude consistency — the consistency
               between consumers attitudes toward Artificial Intelligence of Things (AIoT) smart
               healthcare technologies and online reviewers’ attitudes toward the same technologies—
               impacts on consumers’ attitudes polarization through credibility. Namely, the study focuses
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