Revisiting the Relevance and Reliability of Non-GAAP Reporting: The Case of the Income Trusts


  •  Accepted by Michael Welker. We acknowledge the financial support of the Social Sciences and Humanities Research Council of Canada, Autorité des marchés financiers (Québec), the Lawrence Bloomberg Chair in Accountancy (Concordia University) and Corporate Reporting Chair (UQAM). Comments from workshop participants at Université du Québec à Montréal, Wilfrid Laurier University and Brock University, and participants and discussants at the 2008 CAAA Annual Conference and 2009 AAA Annual Conference are greatly appreciated.