1. School of Accounting and Finance, Xi’an Peihua University, Xi’an 710199, China
2. School of Economics, Qingdao University, Qingdao 266071, China
3. School of Applied Economics, University of Chinese Academy of Social Sciences, Beijing 100102, China
4. Shaanxi Key Laboratory of Earth Surface System and Environmental Carrying Capacity, College of Urban and Environmental Sciences, Northwest University, Xi’an 710127, China