About the Authors

Guoping Dong

Roles Conceptualization, Data curation, Writing – original draft

Affiliation Accounting Institute, Guangzhou Huashang College, Guangzhou, China

Guifen Ma

Roles Formal analysis, Methodology, Writing – review & editing

maguifen1984@163.com

Affiliation Accounting Institute, Guangzhou Huashang College, Guangzhou, China

Shanqiu Liu

Roles Data curation, Methodology, Writing – review & editing

Affiliation Accounting Institute, Guangzhou Huashang College, Guangzhou, China

Competing Interests

The authors have declared that no competing interests exist.