1. School of Accounting and Finance, Beijing Institute of Technology, Zhuhai City, Guangdong Province, People's Republic of China
2. Business School, Nanfang College of Sun Yat-sen University, Guangzhou City, Guangdong Province, People's Republic of China
3. Department of Finance, Shih Chien University, Kaohsiung City, Taiwan
4. Department of Financial Management, Cheng Shiu University, Kaohsiung City, Taiwan