Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
Year of publication: |
2007
|
---|---|
Authors: | Lapointe-Antunes, Pascale ; Cormier, Denis ; Magnan, Michel |
Published in: |
International Journal of Accounting, Auditing and Performance Evaluation. - Inderscience Enterprises Ltd. - Vol. 4.2007, 6, p. 547-571
|
Publisher: |
Inderscience Enterprises Ltd |
Subject: | cash distributions | earnings management | income smoothing | income trusts | non-GAAP measures | performance measures | quality | value relevance | organisational structure | Canada | capital markets | discretionary accruals |
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