1. School of Economics, Qingdao University, Qingdao, China
2. Donlinks School of Economics and Management, University of Science and Technology Beijing, Beijing, China
3. Department of Accounting and Information, Ling Tung University, Taichung, Taiwan
4. Department of Finance, West University of Timisoara, Timisoara, Romania
5. School of Economics and Management, Beihang University, Beijing, China