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

Vedran Capkun; A. Cazavan-Jeny; T. Jeanjean A

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

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1

Vedran Capkun

Function : Author

Groupement de Recherche et d'Etudes en Gestion à HEC

A. Cazavan-Jeny

Function : Author

Groupement de Recherche et d'Etudes en Gestion à HEC

T. Jeanjean A

Function : Author

Groupement de Recherche et d'Etudes en Gestion à HEC

Keywords

Value Relevance reconciliations Incentives Institutions

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Antoine Haldemann : Connect in order to contact the contributor

https://hal-hec.archives-ouvertes.fr/hal-00554147

Submitted on : Monday, January 10, 2011-1:47:28 PM

Last modification on : Friday, March 24, 2023-2:52:54 PM

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hal-00554147 , version 1 (10-01-2011)

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HAL Id : hal-00554147 , version 1

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Vedran Capkun, A. Cazavan-Jeny, T. Jeanjean A. Value Relevance of IFRS reconciliations:The role of Incentives and Institutions. EAA Annual Congress 2010, 2010, Istanbul, Turkey. ⟨hal-00554147⟩

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

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