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Author

Ifra Qayoom

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Oct 2026

Earnings transparency and debt financing: evidence on debt levels and borrowing costs in India

This study examines how earnings transparency (ET) impacts debt financing, focusing on both the level of debt and the cost of borrowing in Indian firms, an emerging market featured by severe information frictions. Using a panel dataset of 2,520 listed firms over the period 2010–2025, we employ multiple econo...

Ifra Qayoom, K. Chisti · 0 citations

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