About the Authors

Ruixue Bao

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

2537218738@qq.com

Affiliation School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan, China

Li Wei

Roles Writing – original draft, Writing – review & editing

Affiliation School of Accounting, Guangxi Financial Vocational College, Nanning, Guangxi, China

Competing Interests

The authors have declared that no competing interests exist.