1. Accounting Institute, Guangzhou Huashang College, Guangzhou 511300, Guangdong, China
2. Ph.D.BA, Nueva Ecija University of Science and Technology, Cabanatuan 3100, Philippines
3. Financial Engineering Department, Guangzhou Huashang College, Guangzhou 511300, Guangdong, China
4. Office of Academic Affairs, Guangzhou Huashang College, Guangzhou 511300, Guangdong, China