Value Relevance of IFRS reconciliations:The role of Incentives and Institutions

Vedran Capkun, Anne Jeny and T. Jeanjean A
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Vedran Capkun: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique
T. Jeanjean A: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Keywords: Value Relevance; reconciliations; Incentives; Institutions (search for similar items in EconPapers)
Date: 2010
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Published in EAA Annual Congress 2010, 2010, Istanbul, Turkey

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00554147

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