1. Business School, Shandong Normal University, Jinan, Shandong, People’s Republic of China
2. School of Management Science and Engineering, Shandong University of Finance and Economics, Jinan, Shandong, People’s Republic of China
3. School of Public Finance and Taxation, Shandong University of Finance and Economics, Jinan, Shandong, People’s Republic of China
4. PolyU Business School, The Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong