1. School of Finance, Zhongnan University of Economics and Law, Wuhan, P.R. China
2. Department of Accounting, University for Development Studies, Tamale, Ghana
3. School of Accounting, Zhongnan University of Economics and Law, Wuhan, P.R. China
4. School of Management, University of Science and Technology of China, Hefei, P.R. China
5. School of Management, Jiangsu University, Zhenjiang, Jiangsu, P.R. China
6. School of Economics, Shenzhen University, Shenzhen, P.R. China