[1] Shaoxing Univ, Sch Business, Shaoxing 312000, Zhejiang, Peoples R China
[2] Hangzhou Dianzi Univ, Sch Accounting, Hangzhou 310018, Zhejiang, Peoples R China
[3] Krirk Univ, Int Coll, Bangkok, Thailand
[4] Wenzhou Business Coll, Sch Management, Wenzhou 325035, Zhejiang, Peoples R China