[1] Zhejiang Univ Finance & Econ, Sch Finance, Hangzhou 310018, Zhejiang, Peoples R China
[2] Asia Univ, Dept Finance, 500 Lioufeng Rd,Wufeng, Taichung 41354, Taiwan
[3] Univ Econ Ho Chi Minh City, Ward Vo Thi Sau, Coll Econ, Sch Publ Finance, 59C Nguyen Dinh Chieu St,Dist 3, Ho Chi Minh City, Vietnam
[4] Taylors Univ, Fac Business & Law, Sch Accounting & Finance, Subang Jaya, Malaysia
[5] Fuzhou Univ Int Studies & Trade, Sch Finance & Accounting, Fuzhou, Fujian, Peoples R China
[6] Van Lang Univ, Fac Business Adm, 69-68 Dang Thuy Tram St,Ward 13, Ho Chi Minh City, Vietnam
[7] Tashkent State Univ Econ, Dept finance, Tashkent, Uzbekistan