%0 Conference Paper %F Oral %T Value Relevance of IFRS reconciliations:The role of Incentives and Institutions %+ Groupement de Recherche et d'Etudes en Gestion à HEC (GREGH) %A Capkun, Vedran %A Cazavan-Jeny, A. %A Jeanjean A, T. %< avec comité de lecture %B EAA Annual Congress 2010 %C Istanbul, Turkey %8 2010 %D 2010 %K Value Relevance %K reconciliations %K Incentives %K Institutions %Z Humanities and Social Sciences/Business administration/domain_shs.gestion.compta %Z Humanities and Social Sciences/Business administration/domain_shs.gestion.finConference papers %G English %L hal-00554147 %U https://hec.hal.science/hal-00554147 %~ SHS %~ HEC %~ CNRS