Debt Reporting is a formal institutional process within public financial management that systematically discloses the stock, structure, and associated risks of a government’s liabilities to ensure transparency, accountability, and compliance with fiscal governance standards.
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Corporate disclosure quality and the cost of debt.
Partha Pratim Sengupta · The Accounting Review · 1998 · 931 citations · Full text
Business, Accountancy, Finance +17
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Columbus, United States
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12 publications
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Chicago, United States
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New York, United States
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London Business School
London, United Kingdom
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Los Angeles, United States
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Toronto, Canada
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10 publications
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European Corporate Governance Institute
Brussels, Belgium
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8 publications
302 citations
University of Houston
Houston, United States
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8 publications
417 citations
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- Contemporary Accounting Research
CAR · 10 publications · 597 citations
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