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. Department of Economics, University of California San Diego, La Jolla, CA, USA
3. School of Foreign Languages, Beijing Institute of Technology, Zhuhai City, People’s Republic of China
4. Peter and Stephanie Nolan School of Hotel Administration, Cornell University, Statler Hall Cornell University, Ithaca, NY, USA