Qiongfang Zhang Zhejiang Agricultural Business College, CHINA; Universiti Malaya, MALAYSIA   D-39-6, Setia Sky Residences 76 Jalan Raja Muda Abdul Aziz, Jln Tun Raza Kuala Lumpur, Kuala Lumpur 50300 Malaysia   s2167084@siswa.um.edu.my             JEL Areas: G3 : Corporate Finance and Governance: General Q5 : Environmental Economics: General