First Author:   Tho D.Q. Nguyen Rouen Business School tng@rouenbs.fr   Department of Economics and Finance, Rouen Business School Rouen, France   + 33 2 32 82 17 76(Phone) + 33 2 32 82 17 76(Fax) Second Author: Jian Wu Rouen Business School jnw@rouenbs.fr   Rouen Business School, Rouen Business School , France   + 33 2 32 82 57 72(Phone)