1. School of Finance Jiangxi University of Finance and Economics Nanchang Jiangxi China
2. School of Business Renmin University of China Beijing China
3. School of Accounting Jiangxi University of Finance and Economics Nanchang Jiangxi China
4. School of Accounting Zhongnan University of Economics and Law Wuhan China
5. Gordon Ford College of Business Western Kentucky University Bowling Green KY USA