About the Authors

Kai Luo

Roles Conceptualization, Data curation, Funding acquisition, Methodology, Software, Supervision, Writing – original draft

Affiliation School of Accountancy, Wuhan Textile University, Wuhan, China

Shutter Zor

Roles Writing – review & editing

shutter_z@outlook.com

Affiliation School of Accountancy, Wuhan Textile University, Wuhan, China

Competing Interests

The authors have declared that no competing interests exist.