About the Authors

Tingting Zhang

Roles Conceptualization, Data curation, Investigation, Methodology, Software, Validation, Visualization, Writing – review & editing

Affiliation School of Accountancy, Anyang Institute of Technology, Anyang, China

Jinshuai Zhang

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

20242008@ayit.edu.cn

Affiliation School of Accountancy, Anyang Institute of Technology, Anyang, China

Competing Interests

The authors have declared that no competing interests exist.