[1] Beijing Inst Technol, Sch Accounting & Finance, Zhuhai City, Guangdong, Peoples R China
[2] Sun Yat Sen Univ, Nanfang Coll, Guangzhou, Guangdong, Peoples R China
[3] Wuchang Univ Technol, Sch Business, Wuhan, Hubei, Peoples R China
[4] Beijing Inst Technol, Dept Finance, Zhuhai City, Guangdong, Peoples R China
[5] Sun Yat Sen Univ, Sch Tourism Management, Guangzhou, Peoples R China