1. School of Economics and Management, Nanjing University of Science and Technology, Nanjing, China
2. School of Accounting, Southwestern University of Finance and Economics, Chengdu, China
3. School of Economics and Management, Beijing Jiaotong University, Beijing, China
4. School of Business, Wuhan Huaxia University of Technology, Wuhan, China
5. School of Accounting, Capital University of Business and Economics, Beijing, China