1. School of Information Management and Engineering; Zhejiang University of Finance and Economics; Hangzhou 310018 Zhejiang China
2. School of Accounting; Zhejiang University of Finance and Economics; Hangzhou 310018 Zhejiang China
3. School of Management and E-Business; Zhejiang Gongshang University; Hangzhou 310018 Zhejiang China
4. Faculty of Education; East China Normal University; Shanghai 200062 China