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Publicado en línea: 10 oct 2023
Páginas: 3167 - 3190
Recibido: 28 jul 2023
Aceptado: 24 ago 2023
DOI: https://doi.org/10.2478/amns.2023.2.01123
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© 2023 Jing Li et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Li, Jing
School of Accounting, Shanghai Lixin University of Accounting and FinanceShanghai, China
Wang, Hua
School of Economics and Management, Beijing Institute of Petrochemical TechnologyBeijing, China