Dorra Ellouze ESCT, RIM RAF UR13ES56, Manouba university   ESC de Tunis، La Manouba-Tunis- Tunisie-2010 Tunis, 2010 Tunisia   doellouze@gmail.com   http://www.esct.rnu.tn/site/           JEL Areas: G3 : Corporate Finance and Governance: General M1 : Business Administration: General