First Author:   Liang Zhang Accounting School, SUIBE; Economics and Finance Department, Brunel University liang.zhang@brunel.ac.uk   Accounting School, Wenxiang Road 1900 Songjiang District, 201620, China   +86 14751792794(Phone) +86 14751792794(Fax) http://www.suibe.edu.cn/ Second Author: Jian Ruan School of Brunel Engineering and Design, Brunel University Jian.Ruan@aol.co.uk   40 Tiverton Road London, N15 6RR, UK   +44 7597147715(Phone)   http://www.brunel.ac.uk/ Third Author: Jianhua Ding China Architecture Design & Research Group dingjh@cadg.cn         http://