1 School of Finance and Economics, Jiangsu University, Zhenjiang, People's Republic of China.
2 College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, People's Republic of China.
3 Division of State-Owned Enterprise Reform and Innovation, Institute of Industrial Economics, Jiangsu University, Zhenjiang, People's Republic of China.
4 Department of Accounting, Banking, and Finance, School of Business, Ghana Communication Technology University, Accra, Ghana. prophe2013@yahoo.com.
5 School of Business and Economics, North South University, Dhaka, 1229, Bangladesh. muntasir.murshed@northsouth.edu.
6 Department of Journalism, Media and Communications, Daffodil International University, Dhaka, Bangladesh. muntasir.murshed@northsouth.edu.
7 Department of Accounting Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development, Kumasi, Ghana.