About the Authors

Yuanrui He

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

231108004@mail.sdufe.edu.cn

Affiliation School of Accountancy, Shandong University of Finance and Economics, Jinan, Shandong, China

Mingzeng Yang

Roles Funding acquisition, Supervision, Writing – review & editing

Affiliation School of Accountancy, Shandong University of Finance and Economics, Jinan, Shandong, China

Competing Interests

The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.