1. School of Business Administration Northeastern University, Shenyang, China
2. School of Management, Northeastern University at Qinhuangdao, Hebei, China
3. International Institute of Finance, School of Management, University of Science and Technology of China, Hefei, Anhui, China
4. School of Business, Sun Yat-sen University, Shenzhen, Guangdong, China
5. School of Computing and Information Systems, Singapore Management University, Singapore
6. Department of Accounting and Finance, College of Business, University of Wisconsin at Eau Claire, Eau Claire, Wisconsin, USA