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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
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