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This is an early access version, the complete PDF, HTML, and XML versions will be available soon. Open AccessArticle by 1, 1, 2, 3 and 1,* 1 Accounting School, Chongqing University of Technology, Chongqing 400054, China 2 School of Economics and Business Administration, Chongqing University, Chongqing 400030, China 3 Academy of Guangzhou Development, Guangzhou University, Guangzhou 510006, China * Author to whom correspondence should be addressed.
As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.