[1] Shantou Univ, Sch Business, Dept Finance, Shantou 528400, Guangdong, Peoples R China
[2] Cheng Shiu Univ, Dept Business Adm, Kaohsiung 83347, Taiwan
[3] Cheng Shiu Univ, Ctr Environm Toxin & Emerging Contaminant Res, Kaohsiung 83347, Taiwan
[4] Cheng Shiu Univ, Super Micro Mass Res & Technol Ctr, Kaohsiung 83347, Taiwan
[5] Univ Elect Sci & Technol China, Zhongshan Inst, Zhongshan 528400, Guangdong, Peoples R China
[6] Wuyi Univ, Sch Business, Wuyishan 354300, Peoples R China