Manel Hessayri Teaching Assistant, Tunis Business School, University of Tunis, Tunisia   App 51 Résidence Ben Arous centre App 51 Résidence Ben Arous centre Ben Arous, Tunis 2013 Tunisia   manel.hessayri@tbs.rnu.tn             JEL Areas: M4 : Accounting and Auditing: General G3 : Corporate Finance and Governance: General