| Affiliation: | 1. U.S. Securities and Exchange Commission, Washington, D.C. 20001 and Owen Graduate School of Management, Vanderbilt University, Nashville, TN 37203, USA;2. Adam Smith Business School, University of Glasgow, G12 8QQ Glasgow, UK;1. Department of Accounting and Information Technology, National Chung Cheng University, Chia-Yi, Taiwan;2. Department of Finance, Deakin University, 211 Burwood Highway, Burwood, Victoria, Australia;3. College of Management, Innovation Center for Big Data and Digital Convergence, Yuan Ze University, Chung-Li, Taiwan;4. College of Management, Yuan Ze University, Chung-Li, Taiwan;1. University of Melbourne, 198 Berkeley Street, 3053 Carlton, Victoria, Australia;2. Erasmus School of Economics, Burgemeester Oudlaan 50, 3000DR Rotterdam, The Netherlands;1. Department of Mathematics, Zhejiang University, 38 Zheda Road, Hangzhou 310027, China;2. College of Economics and Academy of Financial Research, Zhejiang University, 38 Zheda Road, Hangzhou 310027, China |
