First Author:   Walid Chkili International Finance Group, El Manar University, Tunisia walid.chkili@fsegt.rnu.tn         Second Author: Duc Khuong Nguyen ISC Paris School of Management, France dnguyen@iscparis.com   Paris, 75017, FRANCE   01 40 53 99 99(Phone)   http://www.nguyenduckhuong.com/