First Author:   Christophe Rault Toulouse Business School, France chrault@hotmail.com         Second Author: Mohamed El Hedi Arouri EDHEC Business School mohamed.arouri@gmail.fr         Third Author: Adel Ben Youssef GREDEG-CNRS & Université de Nice Sophia-Antipolis adel.ben-youssef@unice.fr         Fourth Author: Hatem M'Henni ESC Tunis, University of Manouba hatem.mhenni@topnet.tn