Search Results - person:"Roberts, Clare B."

The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts

Saleh, Ahmed; Roberts, Clare B. - In: Journal of Accounting and Management Information … 16 (2017) 1, pp. 59-88

This paper investigates the impact of the quality of online corporate reporting (OCR) by UK listed firms on analyst behavior. Using a proposed new OCR index, we find that higher quality of OCR is related to increased analyst following. Additionally, we find that the main OCR component that...

Persistent link: https://www.econbiz.de/10015195942

The impact of online corporate reporting quality on analyst following and properties of their EPS forecasts

Saleh, Ahmed; Roberts, Clare B. - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 59-88

Persistent link: https://www.econbiz.de/10011636537

The impact of IFRS 8 on segment information quality in the European Union : a multi-dimensional analysis

Aboud, Ahmed; Roberts, Clare B.; Hussainey, Khaled - In: International journal of disclosure and governance 16 (2019) 2/3, pp. 100-115

Persistent link: https://www.econbiz.de/10012305710

Managers' segment disclosure choices under IFRS 8 : EU evidence

Aboud, Ahmed; Roberts, Clare B. - In: Accounting forum : advancing the interdisciplinary and … 42 (2018) 4, pp. 293-308

Persistent link: https://www.econbiz.de/10011962835

The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence

Aboud, Ahmed; Roberts, Clare B.; Zalata, Alaa Mansour - In: Journal of international accounting auditing & taxation 33 (2018), pp. 2-17

Persistent link: https://www.econbiz.de/10011965350

Managing earnings using classification shifting : UK evidence

Zalata, Alaa Mansour; Roberts, Clare B. - In: Journal of international accounting auditing & taxation 29 (2017), pp. 52-65

Persistent link: https://www.econbiz.de/10011791488

Internal corporate governance and classification shifting practices : an analysis of U.K. corporate behavior

Zalata, Alaa Mansour; Roberts, Clare B. - In: Journal of accounting, auditing & finance 31 (2016) 1, pp. 51-78

Persistent link: https://www.econbiz.de/10011429519

Measuring annual report narratives disclosure : empirical evidence from forward-looking information in the UK prior the financial crisis

Abed, Suzan; Al-Najjar, Basil; Roberts, Clare B. - In: Managerial auditing journal 31 (2016) 4/5, pp. 338-361

Persistent link: https://www.econbiz.de/10011569082

E-Business Audit : Advisory Jurisdiction or Occupational Invasion?

Kotb, Amr - 2016

This study sets out to examine the impact of technological change on the external audit function of e-businesses and, specifically, the professionals involved in executing it. Utilising semi-structured interviews combined with a questionnaire survey, this paper explores the possible implications...

Persistent link: https://www.econbiz.de/10013007762

Managers' incentives for issuing cash flow forecasts

Abed, Suzan; Roberts, Clare B.; Hussainey, Khaled - In: International journal of accounting, auditing and … 10 (2014) 2, pp. 133-152

Persistent link: https://www.econbiz.de/10010351488