First Author:   Manel Hamdi International Finance Group Tunisia, El Manar University, Tunisia mannelhamdi@yahoo.fr   Tunis       Second Author: Chaker Aloui College of Business Administration, King Saud University, Riyadh, Saudi Arabia caloui@ksu.edu.sa         Third Author: Santosh kumar Nanda Eastern Academy of Science and Technology Prachivihar, Anantapu, Odisha, 754001, India santosh.rsmining@gmail.com