About the Authors

Guomin Song

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

Affiliations School of Economics and Management, China University of Mining and Technology, Xuzhou, China, School of Accounting, Shandong Women’s University, Jinan, China

Fengyan Wang

Roles Conceptualization, Data curation, Funding acquisition, Investigation, Methodology, Software, Supervision, Writing – review & editing

31012@sdwu.edu.cn

Affiliation School of Accounting, Shandong Women’s University, Jinan, China

Feng Dong

Roles Validation, Writing – review & editing

Affiliation School of Economics and Management, China University of Mining and Technology, Xuzhou, China

Competing Interests

The authors have declared that no competing interests exist.