1. School of Accounting, Wuhan College, Wuhan, China
2. Hubei FengGuPing New Energy Technology Co. Ltd, Wuhan, China
3. School of Accounting, Zhongnan University of Economics and Law, Wuhan, China
4. Department of Economics and Management, Yuncheng University, Yuncheng, China
5. School of Accounting, Hubei University of Economics, Wuhan, China
6. Collaborative Innovation Center for Emissions Trading System Co-Constructed by the Province and Ministry, Hubei University of Economics, Wuhan, China