1School of Management, Xi’ an University of Science and Technology, Xi ‘an, 710054, Shaanxi, China;
2School of Economics and Finance, Xi’ an Jiaotong University, 710049, Xi’an, China
3School of Economics and Management, Huaihua University, Huaihua, 418000, Hunan, China, Supported by the Research Start-up Fund of Huaihua University
4School of Economics and Management, Henan University of Science and Technology, Xinxiang, 453003, Henan, China
5School of Economics and Management, Binzhou Vocational College, Binzhou, 256603, Shandong, China
6School of Accounting and Finance, Xi’ an Peihua University, Xi ‘an, 710100, Shaanxi, China, Supported by the Research Start-up Fund of Xi’an Peihua University
