1. Department of Accounting, Economics & Finance, Faculty of Agribusiness and Commerce, Lincoln University, Christchurch, New Zealand
2. Department of Food and Resource Economics, Faculty of Agribusiness and Commerce, Lincoln University, Christchurch, New Zealand
3. Department of Finance, Business School, Changzhou University, Changzhou, Jiangsu, China
4. Department of Business Management, Law and Marketing, Faculty of Agribusiness and Commerce, Lincoln University, Christchurch, New Zealand