Baljit K. Sidhu

UNSW Australia Business School, School of Accounting

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

19

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2,896

SSRN CITATIONS
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SSRN RANKINGS

Top 23,449

in Total Papers Citations

9

CROSSREF CITATIONS

32

Scholarly Papers (19)

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
Macquarie Business School, UNSW Australia Business School, School of Accounting and Macquarie University - Faculty of Business and Economics
Downloads 1,221 (24,208)
Citation 10

Abstract:

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2.

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 563 (69,319)

Abstract:

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3.

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 450 (91,099)
Citation 6

Abstract:

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

4.

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 259 (165,936)

Abstract:

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

5.

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
Downloads 210 (202,657)

Abstract:

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audit quality, earnings forecasts, information environment, analysts

6.

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 103 (356,185)

Abstract:

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

7.

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 76 (428,582)

Abstract:

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Analyst Coverage, Stock Exchange Sponsored, Information Environment, Liquidity

8.

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, Macquarie Business School and UNSW Australia Business School, School of Accounting
Downloads 9 (801,677)

Abstract:

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Capital market, Independently certified, JORC Code, Mineral resources, Mining, Ore reserves

9.

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
Downloads 4 (854,343)

Abstract:

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Intangibles, Investment efficiency, Over‐ and under‐investment, Real investment effects, Research and development, Capitalization

10.

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
Downloads 1 (893,913)
Citation 1

Abstract:

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Mandatory IFRS adoption, Regulatory enforcement, Reporting incentives, Reporting standards, Suboptimal investments

11.

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

Abstract:

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

12.

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

13.

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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14.

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

Abstract:

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15.

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

16.

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

18.

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

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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19.

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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