Baljit K. Sidhu

TL;DR: In this paper, the authors identify the cost components of the bid-ask spread for a sample of NASDAQ stocks surrounding the implementation of Regulation FD and find that adverse selection costs increase approximately 36% after Regulation FD.

TL;DR: In this article, the authors investigate the value relevance of capitalized RD that is, the ability of capitalised R&D to explain informentation contained in prices (given informination conveyed by other components of the balance sheet) is statistically significant.

TL;DR: The authors examined the relation between Australian CEO pay and accounting and share price performance indicators, as well as firm size, from 1987 to 1992 inclusive, and found no evidence of a linkage between CEO compensation and performance.

TL;DR: In this article, the authors investigate the ability of disclosed operating cash flow and indirect accruals components to explain annual returns for a sample of Australian firms and find evidence of significant explanatory power for disclosed operating flow components beyond aggregate operating cash flows when they also have significant incremental predictive power for future (one year ahead) operating Cash flows.

TL;DR: In this paper, the authors investigate the ability of disclosed operating cash flow and indirect accruals components to explain annual returns for a sample of Australian firms and find evidence of significant explanatory power for disclosed operating flow components beyond aggregate operating cash flows when they also have significant incremental predictive power for future (one year ahead) operating Cash flows.