Partha Sengupta

Government of the United States of America - Office of the Comptroller of the Currency (OCC)

Financial Economist

400 7th Street, SW

Mail Stop 6E-3

Washington, DC 20219-0001

United States

SCHOLARLY PAPERS

15

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CITATIONS
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216

Scholarly Papers (15)

Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors

Number of pages: 35 Posted: 25 Nov 2001
Sanjeev Bhojraj and Partha Sengupta
Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Downloads 4,020 (2,147)
Citation 14

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Yield, rating, corporate governance, institutional ownership, board of directors

Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors

Journal of Business, Forthcoming
Posted: 02 Jan 2002
Sanjeev Bhojraj and Partha Sengupta
Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

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Yield, rating, corporate governance, institutional ownership, board of directors

2.

Can Accruals Quality Explain Auditors' Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change

Number of pages: 43 Posted: 26 Jul 2008
Partha Sengupta and Min Shen
Government of the United States of America - Office of the Comptroller of the Currency (OCC) and City University of New York - Stan Ross Department of Accountancy
Downloads 854 (27,010)
Citation 5

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Accruals quality, Audit fees, Going concern, Auditor change

3.

The Governance Role of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 44 Posted: 27 Jan 2004
Bipin B. Ajinkya, Sanjeev Bhojraj and Partha Sengupta
University of Florida - Fisher School of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Downloads 801 (29,534)
Citation 21

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4.

The Governance Effect of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts

Number of pages: 58 Posted: 01 Jul 2003
Bipin B. Ajinkya, Sanjeev Bhojraj and Partha Sengupta
University of Florida - Fisher School of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Downloads 698 (35,642)
Citation 48

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Disclosure Timing: Determinants of Quarterly Earnings Release Dates

Number of pages: 36 Posted: 03 Dec 2004
Partha Sengupta
Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Downloads 533 (50,170)
Citation 13

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Disclosure timing, earnings announcement date

Disclosure Timing: Determinants of Quarterly Earnings Release Dates

Journal of Accounting and Public Policy, Forthcoming
Posted: 16 Oct 2004
Partha Sengupta
Government of the United States of America - Office of the Comptroller of the Currency (OCC)

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Disclosure timing, earnings announcement date

6.

Equity-based Compensation of Outside Directors and Corporate Disclosure Quality

Number of pages: 42 Posted: 07 Jun 2011 Last Revised: 03 Dec 2014
Partha Sengupta and Suning Zhang
Government of the United States of America - Office of the Comptroller of the Currency (OCC) and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 366 (80,285)

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Outside Director Compensation, Disclosure Quality, Equity-based Compensation, Management Forecasts, Cost of Capital

7.

Restructuring Charges, FAS 146, and the Accrual Anomaly

Management Science, Forthcoming
Number of pages: 39 Posted: 04 Jun 2009 Last Revised: 22 May 2019
Sanjeev Bhojraj, Partha Sengupta and Suning Zhang
Cornell University - Samuel Curtis Johnson Graduate School of Management, Government of the United States of America - Office of the Comptroller of the Currency (OCC) and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 276 (109,692)
Citation 4

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restructuring charges, accrual anomaly, FAS 146.

8.

Takeover Defenses: Entrenchment and Efficiency

Number of pages: 48 Posted: 02 Aug 2014
Sanjeev Bhojraj, Partha Sengupta and Suning Zhang
Cornell University - Samuel Curtis Johnson Graduate School of Management, Government of the United States of America - Office of the Comptroller of the Currency (OCC) and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 159 (185,248)
Citation 2

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Corporate governance, Takeover defenses, Antitakeover provision, State antitakeover legislation, Firm value, Managerial Myopia

9.

The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts

Journal of Accounting Research, Vol. 43, pp. 343-376, June 2005
Number of pages: 34 Posted: 08 May 2006
Sanjeev Bhojraj and Partha Sengupta
Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Downloads 19 (525,313)
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10.

Pricing of Off‐Balance Sheet Debt: How Do Bond Market Participants Use the Footnote Disclosures on Operating Leases and Postretirement Benefit Plans?

Accounting & Finance, Vol. 51, Issue 3, pp. 787-808, 2011
Number of pages: 22 Posted: 03 Aug 2011
Partha Sengupta and Zheng Wang
Government of the United States of America - Office of the Comptroller of the Currency (OCC) and City University of Hong Kong (CityUHK) - Department of Economics & Finance
Downloads 3 (626,800)
Citation 1
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Bond rating, Postretirement benefits, Operating leases, Off‐balance sheet financing, Bond yield, M41, G32, G23

11.

How Do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going‐Concern Opinions

International Journal of Auditing, Vol. 15, Issue 2, pp. 127-149, 2011
Number of pages: 23 Posted: 15 Jun 2011
Gopal V. Krishnan and Partha Sengupta
American University - Accounting and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Downloads 1 (649,346)
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Operating leases, pensions, audit fees, going concern, financial risk

12.

How do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going Concern Opinions

International Journal of Auditing, Forthcoming
Posted: 06 Dec 2010 Last Revised: 04 Jan 2011
Gopal V. Krishnan and Partha Sengupta
Bentley University and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

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Operating leases, Pensions, Audit fees, Going concern, Financial risk

13.

How do Auditors View Managers' Voluntary Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees

Journal of Accounting and Public Policy, Forthcoming
Posted: 01 Apr 2009 Last Revised: 19 Sep 2011
Gopal V. Krishnan, Mikhail Pevzner and Partha Sengupta
Bentley University, University of Baltimore - Merrick School of Business and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

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Audit fees, Management Earnings forecasts, Litigation Risk, Fraud Risk

14.

Disclosure and the Loan Spread on Private Debt

Financial Analysts Journal, Vol. 61, No. 3, pp. 83-95, May/June 2005
Posted: 24 Jun 2005
Sumon C. Mazumdar and Partha Sengupta
Law and Economics Consulting Group (LECG), LLC and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

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Financial statement analysis, accounting and financial reporting issues, debt investment, credit analysis, corporate finance, capital investment decisions, corporate governance

15.

Corporate Disclosure Quality and the Cost of Debt

Accounting Review, October 1998
Posted: 16 Oct 1998
Partha Sengupta
Government of the United States of America - Office of the Comptroller of the Currency (OCC)

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