[1] Tianjin Univ, Coll Management & Econ, Tianjin 300072, Peoples R China
[2] Shantou Univ, Business Sch, Dept Finance, Shantou 515063, Peoples R China
[3] Shantou Univ, Res Inst Guangdong Taiwan Business Cooperat, Shantou 515063, Peoples R China
[4] Nankai Univ, Coll Tourism & Serv Management, Tianjin 300071, Peoples R China
[5] Univ Elect Sci & Technol China, Zhongshan Inst, Guangzhou 528400, Guangdong, Peoples R China
[6] Nankai Univ, China Acad Corp Governance, Tianjin 300071, Peoples R China
[7] Capital Univ Econ & Business, Coll Business Adm, Beijing 100070, Peoples R China