1. Institute of Quantitative Economics, Huaqiao University, No.668 Jimei Avenue, Jimei District, Xiamen, Fujian 361021, China
2. College of Finance and Accounting, Minnan University of Science and Technology, No.1 Longjin Road, Shishi, Quanzhou, Fujian 362700, China
3. School of Business and Economics, Universiti Putra Malaysia, 43400 UPM Serdang Selangor Darul Ehsan, Malaysia