1. Institute of Accounting and Finance, Shanghai University of Finance and Economics, Yangpu, Shanghai, China
2. School of Computing and Information Systems, Singapore Management University, Singapore
3. School of Business, University of Alberta, Alberta, Canada
4. School of Management, Fudan University, Yangpu, Shanghai, China
5. Department of Finance and Business Economics, Faculty of Business Administration, Asia-Pacific, Academy of Economics and Management, University of Macau, Taipa, Macau