1. School of Economics Zhejiang University of Finance and Economics Hang Zhou China
2. School of Business Administration Southwestern University of Finance and Economics Chengdu China
3. School of Finance Zhejiang University of Finance and Economics Hang Zhou China
4. Accounting and Finance Department United Arab Emirates University Al‐Ain United Arab Emirates
5. South Ural State University Chelyabinsk Russian Federation
6. School of Global Studies Tokai University Hiratsuka‐shi Kanagawa‐ken Japan
7. TOKAI Research Institute for Environment and Sustainability (TRIES) Tokai University Hiratsuka‐shi Kanagawa‐ken Japan