1. a International Institute for Financial Studies (IIFS) and Research Centre of Financial Management and Risk Prevention (RCFMRP), Jiangxi University of Finance and Economics, Nanchang, China
2. b Bowling Green State University, Bowling Green, Ohio
3. c IIFS and RCFMRP, Jiangxi University of Finance and Economics, Nanchang, China
4. d School of Accounting, Jiangxi University of Finance and Economics, Nanchang, China