About the Authors

Wei Li

Roles Writing – original draft

Affiliation School of Accounting and Finance, Anhui Xinhua University, Anhui, China

Hui Wang

Roles Investigation, Methodology, Project administration

Affiliation Taiwan Research Institute, Xiamen University, Xiamen, China

Lu Zhang

Roles Validation

ahxhzhanglu@sina.com

Affiliation School of Accounting and Finance, Anhui Xinhua University, Anhui, China

Runchen Liu

Roles Validation

Affiliation School of Accounting and Finance, Anhui Xinhua University, Anhui, China

Competing Interests

NO authors have competing interests.