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on examining how consumers’ prior attitudes would significantly shape the effectiveness
of electronic word-of-mouth (eWOM) and contribute to attitude polarization. Moreover,
this study also explores the moderating effect of medical brands’ attitude consistency and
investigates potential age differences. They document that greater consistency leads to
higher credibility; attitude consistency exerts a negative impact on attitude polarization
by enhancing credibility. Nonetheless, attitude consistency does not play a significant
moderating role. Furthermore, the influence of biased assimilation regarding AIoT smart
healthcare technologies varies between elder and younger groups.
The second article titled “Message Life Cycle and Firm Crisis: A Case Study” in the
field of strategy and technology management by Li and Chen explores how the influence
of online messages evolves through social media activities during a crisis, using a case
study regarding an accusation of plagiarism on the social media platform Dcard. The
study proposes a four-stage message life cycle framework—emergence, amplification,
saturation, and recession—to explain the dissemination of social media messages.
They also investigate the roles and behaviors of stakeholders to identify effective crisis
management and response strategies of each stage, and assess how organizational culture
and internal control systems shape these strategies. Methodologically, the study conducts
textual and thematic analyses by applying MaxQDA; utilizes Excel Power BI to visualize
data; carries out in-depth interviews to obtain qualitative data.
The third article titled “Internal-External CSR Balance or Favoritism? Exploring
the Impacts of Perceived Internal and External Corporate Social Responsibility on
Employee Organizational Identification from the Attribution Perspective” in the field of
organization and human resources by Chen, Hu, and Liu aims to investigate whether the
interaction between external and internal corporate social responsibility (ESCR and ICSR)
influences employees’ substantive and symbolic motivational attributions, which in turn
affect their organizational identification. They develop a parallel mediated moderation
model based on both attribution theory and social identity theory. Their results indicate
that the interaction between ESCR and ICSR is positively associated with substantive
attributions but negatively associated with symbolic attributions. Second, substantive
attribution is positively associated with employees’ organizational identification, whereas
symbolic attribution is negatively associated with employees’ organizational identification.
Nevertheless, both types of attribution simultaneously mediate the indirect effect of the
interaction between perceived ECSR and ICSR on organizational identification.
The fourth article titled “The Effect of the Fair Value Reporting Model on Analyst

