1. Department of Economics, College of Business, Florida Atlantic University, Boca Raton, FL, USA
2. Accounting and Finance Department, Charlton College of Business, University of Massachusetts Dartmouth, North Dartmouth, MA, USA
3. The Department of Accounting, College of Business and Innovation, The University of Toledo, Toledo, OH, USA
4. Department of Management Science and Engineering, School of Management, Shandong University, Jinan, P.R. China