Effective body weight management requires dieters to engage in healthy eating and physical activity. This research explores the influences of physical activity calorie equivalent (PACE) labeling on dieters' food consumption and post‐consumption physical activity. PACE indicates the amount of physical activity required to burn off food energy intake. This labeling aims to raise awareness on energy balance by highlighting an immediate link between food intake and exercise. This research shows that when exposed to PACE labeling, dieters (but not non‐dieters) reduce their food consumption, increase their post‐consumption physical activity, and are considerably motivated to achieve energy balance. This occurs because PACE labeling active energy balance‐goal for dieters and influences their food consumption and subsequent physical activity. Implications for consumer well‐being and policymakers are discussed.

Purpose This paper aims to propose a framework model of belief consistency on the confirmatory bias theory, trying to explore the interactions between cues of credence-label structure and different controversial types of health foods, as well as the intermediary mechanism of belief consistency. Design/methodology/approach This paper presents a conceptual framework of belief consistency based on confirmation bias theory. The interactions between cues of credence-label structure and different controversial types of health foods, as well as the intermediary mechanism of belief consistency. Findings Consumers’ willingness to purchase varies under interactions between cues of credence-label structure (product-level and ingredient-level credence-label cues) and different controversial types of health foods (noncontroversial health foods and controversial health foods). In the consumption context of noncontroversial health foods, the presence of product-level credence-label cues causes confirmation bias, greater perception of health belief consistency and higher willingness to purchase healthy foods. In the consumption context of controversial health foods, the presence of ingredient-level credence-label cues results in the prevention of confirmation bias, lower perception of unhealthy belief consistency and higher willingness to purchase health foods. Originality/value This paper offers a significant tool for researchers to enrich relevant theories in the field of the conceptual framework of cues of credence-label structure. It also discusses practical implications for enterprise marketing and for the health and welfare of consumers.

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This study examines whether R&D tax incentives in China have a positive effect on R&D investment, R&D expenditure and firm value. Using a sample of manufacturing firms listed on the Shanghai and Shenzhen stock exchanges over the period 2012-2016, we find that the R&D tax credit for research and development not only has an incentive effect on enterprise R&D investment and R&D expenditure but also has an incentive effect on firm value. This study provides important implications for stakeholders, such as investors, policy makers, and policy makers who pursue long-term performance objectives in developing countries or regions.