[1] Guangxi Univ Finance & Econ, Accounting & Auditing Coll, Nanning, Peoples R China
[2] Shandong Normal Univ, Business Sch, Jinan, Peoples R China
[3] City Univ Hong Kong, Management Sci Dept, Hong Kong, Peoples R China
[4] Hainan Univ, Management Sch, Haikou, Peoples R China
[5] Hainan Univ, Int Business Sch, Haikou, Peoples R China