1. School of Accounting and Finance, Beijing Institute of Technology, Zhuhai, Guangdong Province, China
2. Business School, Nanfang College of Sun Yat-Sen University, Guangzhou, Guangdong Province, China
3. Faculty of Business Administration, University of Macau, Macau SAR, China
4. Guanghua School of Management, Peking University, Beijing, China
5. School of Tourism Management, Sun Yat-Sen University, Guangzhou, Guangdong Province, China