1. School of Economics and Finance, Xi’an Jiaotong UniversityXi’an, Shaanxi, People’s Republic of China
2. Accounting School, Guangdong University of Foreign Studies, Guangzhou, People’s Republic of China
3. Business School, Hunan Univerisity, Changsha, Hunan Province, People’s Republic of China
4. School of Economics and Finance, Xi’an Jiaotong University Xi'an, Shaanxi, People’s Republic of China