1. School of Economics and Management, Nanchang University, Nanchang, China
2. Research Center of Central China for Economic and Social Development, Nanchang University, Nanchang, China
3. Adnan Kassar School of Business, Lebanese American University, Beirut, Lebanon
4. Department of Finance, National Taichung University of Science and Technology, Taichung, Taiwan
5. Department of Accountancy and Graduate Institute of Finance, National Cheng Kung University, Tainan, Taiwan