About the Authors

Khoa Dang Duong

Contributed equally to this work with: Khoa Dang Duong, Hanh Thi Hong Nguyen, Phuc Huu Truong, Hoa Thanh Phan Le

Roles Conceptualization, Supervision, Writing – original draft, Writing – review & editing

Affiliation Faculty of Finance and Banking, Ton Duc Thang University, Ho Chi Minh City, Vietnam

Hanh Thi Hong Nguyen

Contributed equally to this work with: Khoa Dang Duong, Hanh Thi Hong Nguyen, Phuc Huu Truong, Hoa Thanh Phan Le

Roles Data curation, Formal analysis, Methodology, Software

Affiliation Faculty of Business Administration, Ton Duc Thang University, Ho Chi Minh City, Vietnam

Phuc Huu Truong

Contributed equally to this work with: Khoa Dang Duong, Hanh Thi Hong Nguyen, Phuc Huu Truong, Hoa Thanh Phan Le

Roles Formal analysis, Investigation, Software

Affiliation School of Finance and International Business, Saxion University of Applied Sciences, Deventer, Netherlands

Hoa Thanh Phan Le

Contributed equally to this work with: Khoa Dang Duong, Hanh Thi Hong Nguyen, Phuc Huu Truong, Hoa Thanh Phan Le

Roles Data curation, Investigation, Writing – original draft, Writing – review & editing

hoa.lpt@vlu.edu.vn

Affiliation Faculty of Accounting and Auditing, Van Lang University, Ho Chi Minh City, Vietnam

Competing Interests

The authors have read the journal’s policy and have the following competing interests: KDD and HTHN are employees of Ton Duc Thang University. HTPL is an employee of Van Lang University. This does not alter our adherence to PLOS ONE policies on sharing data and materials.