Saqib Aziz ESC Rennes School of Business, France and the University of Rennes 1, CREM CNRS 6211   2 Rue Robert d'Arbrissel Rennes, 35000 France   saqib.aziz@esc-rennes.com             JEL Areas: G2 : Financial Institutions and Services: General G3 : Corporate Finance and Governance: General