1. School of Accounting and Finance, The Institute of Greater Bay Area Development, Beijing Institute of Technology, Zhuhai City, People’s Republic of China
2. Saïd Business School, University of Oxford, Oxford, UK
3. School of Foreign Languages, Beijing Institute of Technology, Zhuhai City, People’s Republic of China
4. Institute of New Structural Economics, Peking University, Beijing, People’s Republic of China
5. Cornell Peter and Stephanie Nolan School of Hotel Administration, Cornell University, Statler Hall Cornell University, Ithaca, NY, USA