About the Authors

Bing Zhou

Roles Conceptualization, Funding acquisition, Methodology, Project administration, Supervision, Validation, Writing – original draft, Writing – review & editing

Affiliation Research Center for Economy of Upper Reaches of the Yangtse River/School of Accounting, Chongqing Technology and Business University, Chongqing, China

Jing Wu

Roles Data curation, Investigation, Resources, Writing – original draft, Writing – review & editing

Affiliation Research Center for Economy of Upper Reaches of the Yangtse River/School of Accounting, Chongqing Technology and Business University, Chongqing, China

Sidai Guo

Roles Formal analysis

Affiliation Sichuan Province Circular Economy Research Center, Southwest University of Science and Technology, Sichuan, China

Mingxia Hu

Roles Formal analysis, Project administration, Validation

humx@mail.nai.edu.cn

Affiliation Accounting Research and Development Center, Beijing National Accounting Institute, Beijing, China

Jing Wang

Roles Methodology

Affiliation School of Law, Lanzhou University of Technology, Lanzhou, China

Competing Interests

The authors have declared that no competing interests exist.