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Direct Method Operating Cash Flow Disclosures : Determinants and Incremental Usefulness

Sidhu, Baljit K.; YU, CHUAN - In: Abacus 57 (2021) 3, pp. 421-467

Persistent link: https://www.econbiz.de/10012634122

Exchange-Sponsored Analyst Coverage

Gao, Ru Tina; Shivakumar, Lakshmanan; Sidhu, Baljit K. - In: Contemporary Accounting Research 35 (2018) 2, pp. 734-766

Persistent link: https://www.econbiz.de/10012087022

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

Gao, Ru; Sidhu, Baljit K. - In: Abacus 54 (2018) 3, pp. 277-318

Persistent link: https://www.econbiz.de/10012087255

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

Dinh, Tami; Sidhu, Baljit K.; Yu, Chuan - In: Abacus 55 (2019) 1, pp. 92-127

Persistent link: https://www.econbiz.de/10012087270

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

Katselas, Dean; Sidhu, Baljit K.; Smith, Tom; Yu, Chuan - In: Abacus 55 (2019) 1, pp. 128-179

Persistent link: https://www.econbiz.de/10012087274

Accounting for financial instruments with characteristics of debt and equity: finding a way forward

Fargher, Neil; Sidhu, Baljit K.; Tarca, Ann; van Zyl, … - In: Accounting & Finance 59 (2018) 1, pp. 7-58

Persistent link: https://www.econbiz.de/10012087313

Liquidity and information asymmetry around unscheduled mining announcements

Katselas, Dean; Sidhu, Baljit K.; Yu, Chuan - In: Accounting & Finance 61 (2020) 2, pp. 3053-3087

Persistent link: https://www.econbiz.de/10012408353

The Role of Political Costs in the Deferred Tax Policy Choice

Sidhu, Baljit K.; Whittred, Greg - In: Australian Journal of Management 28 (2003) 1, pp. 63-82

This paper demonstrates that (time- and context-specific) â€˜political costs' were instrumental in the entry of deferred tax accounting into Australian GAAP in the early 1970'sâ€”a period in which high profits and low corporate taxes coincided in a volatile political mix. Politically...

Persistent link: https://www.econbiz.de/10011135776

Corporate Disclosures of the Major Sources of Estimation Uncertainties

Mayorga, Diane M.; Sidhu, Baljit K. - In: Australian Accounting Review 22 (2012) 1, pp. 25-39

Persistent link: https://www.econbiz.de/10011202424

The ‘New’ Deferred Tax: a Comment on AARF Discussion Paper No. 22 ‘Accounting for Income Tax’

Sidhu, Baljit K. - In: Australian Accounting Review 6 (1996) 11, pp. 37-49

Persistent link: https://www.econbiz.de/10011202786