1. Fujian Branch of Postal Savings Bank of China Limited, Fuzhou 350005, China
2. PhD Candidate College of Finance and Banking, National Kaohsiung University of Science and Technology (First Campus) No.1, University Rd., Yanchao Dist., Kaohsiung 82445, China
3. Department of Accounting and Information Technology, National Chung Cheng University, Chia-yi County 621301, China
4. School of Economics and Management, Yango University, Fuzhou 350015, China