About the Authors

Jintian Lin

Roles Conceptualization, Data curation, Formal analysis, Funding acquisition, Investigation, Methodology, Project administration, Resources, Writing – original draft, Writing – review & editing

xaum947703022@163.com

Affiliation School of Accounting, Fujian Jiangxia University, Fuzhou, China

Competing Interests

The author has declared that no competing interests exist.