First Author:   Duc Khuong Nguyen ISC Paris School of Management, France dnguyen@iscparis.com         Second Author: Mohamed El Hédi Arouri EDHEC Business School, France Mohamed.Arouri@edhec.edu         Third Author: Amine Lahiani LEO-University of Orléans & ESC Rennes School of Business, France amine.lahiani@univ-orleans.fr   Avenue du Parc Floral, Avenue du Parc Floral, BP 6749 Orléans, 45067, France