1. Department of Economics, Finance, & Legal Studies, Culverhouse College of Business The University of Alabama Tuscaloosa Alabama USA
2. Department of Finance and Economics Mississippi State University Mississippi State Mississippi USA
3. John B. and Lillian E. Neff Department of Finance, John B. and Lillian E. Neff College of Business and Innovation The University of Toledo Toledo Ohio USA
4. Li Anmin Institute of Economic Research Liaoning University Shenyang China