About the Authors

Ruofan Bai

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

brfhn@126.com

Affiliation School of Accountancy, Henan Institute of Economics and Trade, Zhengzhou, Henan, China

Competing Interests

The authors have declared that no competing interests exist.