Associate Professor Baljit Sidhu

Associate Professor
Member of the School of Accounting in the Australian School of Business

PhD (Sydney)
M.Com.(Otago)
FCPA, ACA (NZ)

Research interests
Financial reporting and financial statement analysis
Investor communications
Role of accounting information in corporate valuation

Recent Publications
Gallery, G., N. Gallery and B.K. Sidhu, 2004, ‘Quarterly Cash Flow Reporting – is it Useful?’, JASSA, Securities Institute Australia, Issue 3, Spring, pp. 14-18.

Gallery, G., N. Gallery and B.K. Sidhu, 2004, ‘Quarterly Cash Flow Reporting by Commitment Test Entities’, 2004 AFAANZ Conference Proceedings (Accounting and Finance Association of Australia and New Zealand; 1 July 2004: ISBN 0-9756976-0-9).

Sidhu, B.K. and G. Whittred, 2003, 'The Role of Political Costs in the Deferred Tax Policy Choice', Australian Journal of Management, Vol. 28, No. 1, June, pp. 63-82.

Clinch, G., B.K. Sidhu and S. Sin, 2002, 'The Usefulness of Direct and Indirect Cash Flow Disclosures', Review of Accounting Studies, Vol. 7, No. 3, pp. 383-404.

Foster, G., R. Kasznik and B.K. Sidhu, 2002, 'The Pricing of Technology Stocks: A Global Perspective on Australian Stocks', Australian Stock Exchange, March.

Guay, W. and B.K. Sidhu, 2001, ‘The Usefulness of Long-Term Accruals’, Abacus, Vol.37:1, pp. 110-131.
Ang, N., N. Gallery and B.K. Sidhu, 2000, ‘The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards’, Abacus, Vol. 36, No. 1, February, pp. 40-70

Ang, N., G. Gallery and B.K. Sidhu, 1999, ‘The Value Relevance of Superannuation Disclosures By Australian-Listed Firms Sponsoring Defined Benefit Plans’, Accounting and Finance, Vol. 39, No. 3, November, pp. 205-228.

Abrahams, T. and B.K. Sidhu, 1998, ‘The Role of Research and Development Capitalisations in Firm Valuation and Performance Measurement’, Australian Journal of Management, Vol. 23, No. 2, December, pp. 169-183.

Ramsay, I.M. and B.K. Sidhu, 1998, ‘Accounting and Non-Accounting Based Information in the Market for Debt: Evidence from Australian Private Debt Contracts’, Accounting and Finance, Vol. 38, No. 2, November, pp. 197-221.

External Research Grants

Current Working Papers

Research Work in Progress

Current teaching activities
Financial Statement Analysis
Customised Executive Programs

Contact details
Tel: +61 2 9385 9714
Fax: +61 2 9385 5925
Room 3108, Quad
Email: baljits@agsm.edu.au