Tarek Miloud INSEEC Grande École   25 Rue de l'Université Lyon, 69007 France   tmiloud@gmail.com     Biographical Sketch: Prof. Dr. Tarek MILOUD is Full Professor of the accounting and finance department at INSEEC School of Business & Economics (Campus of Lyon) since 2014. The research and teaching is in the broad area of finance with a focus on corporate governance, initial public offering, mergers and acquisitions, corporate valuation, and cash management. He previously worked at Chambery Business School (France), and Louvain School of Management (Belgium).   Primary Research Focus: Financial economics, Corporate finance and corporate governance   JEL Areas: Q4 : Energy: General L2 : Firm Objectives, Organization, and Behavior: General