Sabri Boubaker is an Associate Professor of Finance at Champagne School of Management (Groupe ESC Troyes en Champagne, France) and Research Fellow at the Institut de Recherche en Gestion (University of Paris Est). He holds a Ph.D. in Finance from University of Paris Est (2006) and a HDR degree (Habilitation for Supervising Doctoral Research) in 2010 from the same university. He is a visiting professor at IESEG School of Management (France) and IAE Paris Gustave Eiffel (France). He was member of the team that drafted the Tunisian Code of Best Practice of Corporate Governance and the Guidelines for Annual Reports of Tunisian Listed Companies. He has recently published several academic papers in international refereed journals including Journal of Banking and Finance, Review of Accounting and Finance, Multinational Finance Journal, Global Finance Journal, International Journal of Business and Journal of International Financial Markets, Institutions and Money. Dr. Boubaker has also edited several books on corporate governance and corporate social responsibility issues. Duc Khuong Nguyen is Professor of Finance and Deputy Director for Research at IPAG Business School (France). He holds a PhD in Finance from the University of Grenoble II (France) and a HDR (Habilitation for Supervising Scientific Research) degree from University of Cergy-Pontoise (France). His research articles are published in various refereed journals such as Journal of Banking and Finance, Journal of International Money and Finance, Journal of International Financial Markets, Institutions and Money, Quarterly Review of Economics and Finance and Review of Accounting and Finance. Dr. Nguyen has also edited several books on corporate governance and corporate social responsibility issues.