[1] Department of Finance and Accounting, Xi'An University of Technology, 58 Yanxiang Road, Xi'an,710054, China
[2] Department of Accounting, Zhejiang University of Technology, 18 Chaowang Road, Hangzhou,310014, China
[3] China Academy of Corporate Governance, Department of Financial Management, Business School, Nankai University, 94 Weijin Road, Tianjin,300071, China
[4] Department of Financial Management, Nankai University, 94 Weijin Road, Tianjin,300071, China