Funding for this research was provided by:
the National Social Science Fund of China Major Project (22&ZD180)
National Natural Science Funds for Distinguished Young Scholar of China (71525005)
the Key Project of the National Natural Science Foundation of China (72432009)
the Major Project of Jiangsu Business Accounting Society (2020JSSYKJ101)
the key project of the Higher Normal University Branch of China Education Association (GS2020Y12)
Article History
Received: 23 November 2023
Accepted: 17 October 2024
First Online: 28 October 2024
Declarations
:
: The authors declare no competing interests.