Baljit K. Sidhu

UNSW Australia Business School, School of Accounting

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

26

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CITATIONS
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31

Scholarly Papers (26)

1.

The Usefulness of Direct and Indirect Cash Flow Disclosures

Review of Accounting Studies, Vol. 7, No. 4, 2002
Number of pages: 44 Posted: 02 Feb 2001 Last Revised: 25 Dec 2010
Greg Clinch, Baljit K. Sidhu and Samantha Sin
Independent, UNSW Australia Business School, School of Accounting and Macquarie University - Faculty of Business and Economics
Downloads 1,195 (16,231)
Citation 12

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2.

Accounting and Non-Accounting Based Information in the Market for Debt: Evidence from Australian Private Debt Contracts

Accounting and Finance, Vol. 39, No. 2, 1998
Number of pages: 25 Posted: 07 Aug 2006
Ian Ramsay and Baljit K. Sidhu
Melbourne Law School - University of Melbourne and UNSW Australia Business School, School of Accounting
Downloads 664 (37,650)
Citation 4

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3.

Underpricing of Initial Public Offerings and Due Diligence Costs: An Empirical Investigation

Company and Securities Law Journal, Vol. 13, No. 3, 1995
Number of pages: 16 Posted: 07 Aug 2006 Last Revised: 19 Feb 2011
Ian Ramsay and Baljit K. Sidhu
Melbourne Law School - University of Melbourne and UNSW Australia Business School, School of Accounting
Downloads 534 (50,043)

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4.

Regulation Fair Disclosure and the Cost of Adverse Selection

Journal of Accounting Research, Vol. 46, Issue 3, pp. 697–728, June 2008
Number of pages: 40 Posted: 20 Jul 2006 Last Revised: 28 Nov 2012
UNSW Australia Business School, School of Accounting, University of Queensland - Faculty of Business, Economics and Law, Vanderbilt University - Finance and Vanderbilt University - Accounting
Downloads 437 (64,239)
Citation 28

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adverse selection, Reg FD, bid/ask spread, private information

5.

International Equity Valuation: The Relative Importance of Country and Industry Factors Vs. Company-Specific Financial Reporting Information

Accounting and Finance, Wiley-Blackwell, 2012
Number of pages: 53 Posted: 28 Oct 2011 Last Revised: 04 Nov 2011
George Foster, Ron Kasznik and Baljit K. Sidhu
Stanford Graduate School of Business, Stanford Graduate School of Business and UNSW Australia Business School, School of Accounting
Downloads 232 (129,570)
Citation 1

Abstract:

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Accounting harmonisation, Financial reporting, International equity valuation, Country factors, Industry factors

6.

Audit Quality and Properties of Analysts' Information Environment

Number of pages: 35 Posted: 29 Jul 2014
Wen He, Baljit K. Sidhu and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 181 (163,528)

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audit quality, earnings forecasts, information environment, analysts

7.

Sources of Earnings Variability and Their Effect on Earnings Forecasts

Accounting and Finance, Wiley-Blackwell, 2012
Number of pages: 43 Posted: 28 Oct 2011 Last Revised: 22 Apr 2017
Hwee Cheng Tan and Baljit K. Sidhu
University of New South Wales (UNSW) and UNSW Australia Business School, School of Accounting
Downloads 101 (259,056)

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Income smoothing, variability in operating performance, analysts’ forecast, forecast errors, rational expectations, earnings volatility

8.

Exchange-Sponsored Analyst Coverage

Number of pages: 65 Posted: 24 Apr 2017
Ru Gao, Lakshmanan Shivakumar and Baljit K. Sidhu
The University of Queensland, London Business School and UNSW Australia Business School, School of Accounting
Downloads 61 (347,794)

Abstract:

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Analyst Coverage, Stock Exchange Sponsored, Information Environment, Liquidity

9.

Sources of Earnings Variability and Their Effect on Earnings Forecasts

Accounting & Finance, Vol. 52, pp. 343-371, 2012
Number of pages: 29 Posted: 06 Oct 2012
Hwee C. Tan and Baljit K. Sidhu
affiliation not provided to SSRN and UNSW Australia Business School, School of Accounting
Downloads 2 (626,701)
Citation 3
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Analysts’ forecast, Earnings volatility, Forecast errors, Income smoothing, Variability in operating performance

10.

Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?

Abacus, Vol. 55, Issue 1, pp. 92-127, 2019
Number of pages: 36 Posted: 22 Mar 2019
Tami Dinh, Baljit K. Sidhu and Chuan Yu
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
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Intangibles, Investment efficiency, Over‐ and under‐investment, Real investment effects, Research and development, Capitalization

11.

Independently Certified Industry‐Specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry

Abacus, Vol. 55, Issue 1, pp. 128-179, 2019
Number of pages: 52 Posted: 22 Mar 2019
Dean Katselas, Baljit K. Sidhu, Tom Smith and Chuan Yu
Australian National University (ANU) - College of Business and Economics, UNSW Australia Business School, School of Accounting, Macquarie University, Faculty of Business and Economics and UNSW Australia Business School, School of Accounting
Downloads 1 (639,245)
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Capital market, Independently certified, JORC Code, Mineral resources, Mining, Ore reserves

12.

Convergence of Accounting Standards and Financial Reporting Externality: Evidence from Mandatory IFRS Adoption

Accounting & Finance, Vol. 58, Issue 3, pp. 817-848, 2018
Number of pages: 32 Posted: 17 Sep 2018
Ru Gao and Baljit K. Sidhu
The University of Queensland and UNSW Australia Business School, School of Accounting
Downloads 1 (639,245)
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Mandatory IFRS adoption, Investment efficiency, Externalities, Information comparability

13.

International Equity Valuation: The Relative Importance of Country and Industry Factors Versus Company‐Specific Financial Reporting Information

Accounting & Finance, Vol. 52, Issue 3, pp. 767-814, 2012
Number of pages: 48 Posted: 09 Sep 2012
George Foster, Ron Kasznik and Baljit K. Sidhu
Stanford Graduate School of Business, Stanford Graduate School of Business and UNSW Australia Business School, School of Accounting
Downloads 1 (639,245)
Citation 13
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Accounting harmonisation, Financial reporting, International equity valuation, Country factors, Industry factors

14.

Accounting for Financial Instruments with Characteristics of Debt and Equity: Finding a Way Forward

Accounting & Finance, Vol. 59, Issue 1, pp. 7-58, 2019
Number of pages: 52 Posted: 12 Mar 2019
Neil L. Fargher, Baljit K. Sidhu, Ann Tarca and Warrick Van Zyl
Australian National University (ANU), UNSW Australia Business School, School of Accounting, University of Western Australia and The University of Western Australia
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Compound instruments, Equity, Hybrid, IAS 32, Liabilities

15.

The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives

Abacus, Vol. 54, Issue 3, pp. 277-318, 2018
Number of pages: 42 Posted: 17 Sep 2018
Ru Gao and Baljit K. Sidhu
The University of Queensland and UNSW Australia Business School, School of Accounting
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Mandatory IFRS adoption, Regulatory enforcement, Reporting incentives, Reporting standards, Suboptimal investments

16.

The Impact of Mandatory IFRS Adoption on Investment Efficiency: Standards, Enforcement and Reporting Incentives

Posted: 11 May 2017
Ru Gao and Baljit K. Sidhu
The University of Queensland and UNSW Australia Business School, School of Accounting

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Mandatory IFRS Adoption, Sub-Optimal Investments, Regulatory Enforcement, Reporting Incentives, Reporting Standards

17.

Merging Time‐Series Australian Data Across Databases: Challenges and Solutions

Accounting & Finance, Vol. 56, Issue 4, pp. 1071-1095, 2016
Number of pages: 25 Posted: 05 Dec 2016
Dean Katselas, Baljit K. Sidhu and Chuan Yu
Independent, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 0 (657,341)
Citation 2
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Accounting, Finance, Australian Data, Merging, Databases

18.

Planetary Boundaries: Implications for Asset Impairment

Accounting & Finance, Vol. 55, Issue 4, pp. 911-929, 2015
Number of pages: 19 Posted: 18 Jan 2016
University of Queensland - Business School, University of Queensland - Business School, The University of Melbourne, Department of Accounting and Business Information Systems and UNSW Australia Business School, School of Accounting
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Citation 3
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Asset Impairment, Environmental Change, Planetary Boundaries, Risk, Resources Constraints, Safe Operating Space

19.

Divestment from Fossil Fuel Companies: Confluence between Policy and Strategic Viewpoints

Australian Journal of Management, Vol. 40, No. 3, 2015
Posted: 18 Sep 2015
University of Queensland - Business School, Independent, University of Queensland, Business School, Students, UNSW Australia Business School, School of Accounting and University of Queensland - Faculty of Business, Economics and Law

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Climate change, confluence, divestment, fossil fuels, policy, strategy

20.

Editorial: May 2015

Australian Journal of Management, Vol. 40, No. 2, 2015
Posted: 06 Jun 2015
Baljit K. Sidhu
UNSW Australia Business School, School of Accounting

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21.

Editorial: Enhancing the Usefulness of Management Research

Australian Journal of Management, Vol. 37, No. 1, 2012, UNSW Australian School of Business Research Paper No. 2012 ACCT 07
Posted: 05 May 2012
Baljit K. Sidhu
UNSW Australia Business School, School of Accounting

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22.

Corporate Disclosures of the Major Sources of Estimation Uncertainties

Australian Accounting Review, Forthcoming
Posted: 25 Nov 2011
Diane M. Mayorga and Baljit K. Sidhu
UNSW Australia, UNSW Business School and UNSW Australia Business School, School of Accounting

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Estimation Uncertainty, Accounting Estimates, Disclosure

23.

The Role of R&D Capitalisations in Firm Valuation and Performance Measurement

Australian Journal of Management, Vol. 23, No. 2, 1998
Posted: 05 Nov 2011
Tony Abrahams and Baljit K. Sidhu
UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting

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The Usefulness of Long-Term Accruals

Abacus, No. 37, pp. 110–131, 2001
Posted: 28 Oct 2011
Wayne R. Guay and Baljit K. Sidhu
University of Pennsylvania - Accounting Department and UNSW Australia Business School, School of Accounting

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Accrual accounting, accruals, cash flows, corporate performance, long-term, short-term

The Usefulness of Long-Term Accruals

Abacus, Vol. 37, No. 1, 2001
Posted: 05 Nov 2011
Wayne R. Guay and Baljit K. Sidhu
University of Pennsylvania - Accounting Department and UNSW Australia Business School, School of Accounting

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Accrual accounting, Accruals, Cash flows, Corporate performance, Long term, Short term

25.

The Role of Short- Versus Long-Term Accruals: A Re- Assessment and Extension

Simon School of Business Working Paper FR 95-27
Posted: 15 Jul 1998
Wayne R. Guay and Baljit K. Sidhu
University of Pennsylvania - Accounting Department and UNSW Australia Business School, School of Accounting

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26.

The Impact of Industry Regulation, Taxation and Corporate Strategy on Accounting Method Choice -- Cash vs. Accrual Accounting for Tobacco Licence Fees

Posted: 25 May 1998
Wai Fong Chua, Baljit K. Sidhu and G.P. Whittred
UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and Australian Graduate School of Management

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