First Author:   Moustapha Daouda Dala Epoka University, Department of Banking and Finance mdaoudadala@epoka.edu.al         Second Author: Isabelle Distinguin UNIVERSITE DE LIMOGES, LAPE isabelle.distinguin@unilim.fr         Third Author: Alain Sauviat UNIVERSITE DE LIMOGES, LAPE alain.sauviat@unilim.fr