About the Authors

An-Sing Chen

Contributed equally to this work with: An-Sing Chen, Che-Ming Yang

Roles Conceptualization, Funding acquisition, Resources, Supervision, Writing – review & editing

finasc@ccu.edu.tw

Affiliation Department of Finance, National Chung Cheng University, Chia-Yi, Taiwan, R.O.C

Che-Ming Yang

Contributed equally to this work with: An-Sing Chen, Che-Ming Yang

Roles Data curation, Formal analysis, Investigation, Methodology, Writing – original draft

Affiliation School of Accounting and Finance, Xiamen University Tan Kah Kee College, Fujian, P.R.C

Competing Interests

The authors have declared that no competing interests exist.