1. School of Finance, Nanjing Audit University, Nanjing, China
2. School of Economics and Management, Southeast University, Nanjing, China
3. School of Economics and Management, Nanjing University of Science and Technology, Nanjing, China
4. International Business School Suzhou, Xi'an Jiaotong-Liverpool University, Suzhou, China
5. Department of Business and Economics, Berlin School of Economics and Law, Supply Chain and Operations Management Group, Berlin, Germany