About the Authors

Haiyan Lu

Contributed equally to this work with: Haiyan Lu, Shuhe Zhu

Roles Formal analysis, Project administration, Supervision, Writing – review & editing

Affiliation Department of accounting, Lanzhou University of Finance and Economics, Lanzhou, Gansu, China

Shuhe Zhu

Contributed equally to this work with: Haiyan Lu, Shuhe Zhu

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

zhushuhe0224@gmail.com

Affiliation Department of accounting, Lanzhou University of Finance and Economics, Lanzhou, Gansu, China

Yajing Zhang

Roles Formal analysis, Investigation, Resources, Writing – original draft, Writing – review & editing

‡ These authors also contributed equally to this work.

Affiliation Department of accounting, Lanzhou University of Finance and Economics, Lanzhou, Gansu, China

Ruyi Lv

Roles Data curation, Investigation, Visualization, Writing – review & editing

‡ These authors also contributed equally to this work.

Affiliation Department of accounting, Lanzhou University of Finance and Economics, Lanzhou, Gansu, China

Competing Interests

NO authors have competing interests.