First Author:   Anne laure Delatte Rouen Business School ald@rouenbs.fr   Boulevard André Siegfried - BP 215 Mont Saint AIgnan, 76825, France       Second Author: Julien Fouquau Rouen Business School and LEO jfq@rouenbs.fr   Boulevard André Siegfried - BP 215 Mont Saint AIgnan, 76825, France   + 33 (0)2 32 82 46 99(Phone)