Sofiane Aboura DRM-Finance, Paris-Dauphine University   99 avenue jean baptiste clement villetaneuse, 93430 france   sofiane.aboura@univ-paris13.fr   https://scholar.google.com/citations?user=mdb-egEAAAAJ&hl=fr&oi=ao           JEL Areas: C2 : Single Equation Models; Single Variables: General G3 : Corporate Finance and Governance: General