Sabri Boubaker Champagne School of Management   217, Av. Pierre Brossolette BP 710 Troyes, 10002 Frabce   sabri.boubaker@groupe-esc-troyes.com   http://www.groupe-esc-troyes.com/       Primary Research Focus: Corporate governance, ownership structure, board of directors, IPOs, going private, voluntary disclosure, earnings quality   JEL Areas: G3 : Corporate Finance and Governance: General M4 : Accounting and Auditing: General