[1] Shanghai Univ Engn Sci, Sch Management, Shanghai 201620, Peoples R China
[2] Birkbeck Univ London, Dept Management, London WC1E 7HX, England
[3] Univ Greenwich, Old Royal Naval Coll, Greenwich Business Sch, Pk Row, London SE10 9LS, England
[4] Nanjing Audit Univ, Sch Accounting, Nanjing 211815, Peoples R China