Affiliation: | 1.School of Economics & Management, Southwest Jiaotong University, Chengdu, China ;2.Economics, Business School, The University of Western Australia, Perth, Australia ;3.Department of Accounting, Chaoyang University of Technology, Taichung, Taiwan ;4.Department of Finance, Feng Chia University, Taichung, Taiwan ;5.School of Finance, Hubei University of Economics, Wuhan, China ; |