[1] Nanjing Univ Finance & Econ, Sch Publ Finance & Taxat, 3 Wenyuan Rd, Nanjing 210023, Jiangsu Provinc, Peoples R China
[2] Nanjing Univ, Business Sch, Nanjing 210093, Peoples R China
[3] Bank Nanjing, Postdoctoral Programme, Nanjing 210019, Peoples R China