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

13

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Top 10,988

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8,902

TOTAL CITATIONS
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SSRN RANKINGS

Top 4,106

in Total Papers Citations

312

Scholarly Papers (13)

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 4,533 (4,480)
Citation 90

Abstract:

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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

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 (CUNY) - Stan Ross Department of Accountancy
Downloads 983 (48,960)
Citation 7

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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

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 916 (53,901)
Citation 59

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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 773 (67,866)
Citation 120

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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 587 (95,334)
Citation 17

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Disclosure timing, earnings announcement date

Disclosure Timing: Determinants of Quarterly Earnings Release Dates

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 444 (135,936)
Citation 7

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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 337 (185,274)
Citation 7

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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 222 (283,814)
Citation 5

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

9.

Errors in Credit Loss Expectations: Insights from Supervisory Data

Number of pages: 50 Posted: 11 Jun 2024 Last Revised: 11 Feb 2025
Sanjeev Bhojraj, Miao Liu, Yao Lu and Partha Sengupta
Cornell University - Samuel Curtis Johnson Graduate School of Management, Boston College - Carroll School of Management, 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 107 (523,302)

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Credit loss expectations, forecast errors, macroeconomic shocks, overreaction bias, banks

10.

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

11.

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

12.

Disclosure and the Loan Spread on Private Debt

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

13.

Corporate Disclosure Quality and the Cost of Debt

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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