[1] Southwestern Univ Finance & Econ, Inst Dev Studies, Chengdu, Peoples R China
[2] Southwestern Univ Finance & Econ, Sch Publ Adm, Chengdu, Peoples R China
[3] Shanghai Lixin Univ Accounting & Finance, Sch Finance, Shanghai, Peoples R China
[4] Univ Edinburgh, Sch Business, 29 Buccleuch Pl, Edinburgh, Midlothian, Scotland
[5] Anhui Univ Finance & Econ, Sch Stat & Appl Math, Bengbu, Peoples R China