Delphine Samuels

Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)

Assistant Professor of Accounting

77 Massachusetts Avenue

Cambridge, MA 02139-4307

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 23,656

SSRN RANKINGS

Top 23,656

in Total Papers Downloads

1,827

CITATIONS

0

Scholarly Papers (5)

1.

Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 80 Posted: 14 Feb 2015 Last Revised: 27 Oct 2016
Wayne R. Guay, Delphine Samuels and Daniel J. Taylor
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA) and University of Pennsylvania - The Wharton School
Downloads 1,129 (16,536)

Abstract:

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financial statement complexity, voluntary disclosure, information environment

2.

Financial Misreporting: Hiding in the Shadows or in Plain Sight?

Number of pages: 52 Posted: 23 Apr 2018
Delphine Samuels, Daniel J. Taylor and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA), University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Downloads 236 (120,860)

Abstract:

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misreporting, misrepresentation, fraud, earnings management, monitoring, valuation, information quality, information environment

3.

Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence

Number of pages: 55 Posted: 23 May 2018
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA) and University of Pennsylvania - The Wharton School
Downloads 190 (148,132)

Abstract:

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4.

The Role of Credit Rating Changes on Opacity in the Municipal Bond Market

Number of pages: 50 Posted: 16 Apr 2018 Last Revised: 02 Aug 2018
Jacquelyn Gillette, Delphine Samuels and Frank Zhou
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA) and University of Pennsylvania - The Wharton School
Downloads 182 (154,025)

Abstract:

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Credit Rating Agencies, Municipal, Disclosure, Recalibration

5.

Government Procurement and Changes in Firm Transparency

Number of pages: 55 Posted: 03 Jul 2018
Delphine Samuels
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)
Downloads 90 (265,066)

Abstract:

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government procurement, information environment, internal information processes