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 19,549

SSRN RANKINGS

Top 19,549

in Total Papers Downloads

2,399

CITATIONS
Rank 12,014

SSRN RANKINGS

Top 12,014

in Total Papers Citations

44

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 Wharton School, University of Pennsylvania
Downloads 1,232 (15,560)
Citation 39

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: 53 Posted: 23 Apr 2018 Last Revised: 14 Jan 2019
Delphine Samuels, Daniel J. Taylor and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA), Wharton School, University of Pennsylvania and University of Pennsylvania - Accounting Department
Downloads 370 (78,607)

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 Wharton School, University of Pennsylvania
Downloads 330 (89,659)
Citation 4

Abstract:

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4.

The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody’s Municipal Ratings

Number of pages: 63 Posted: 16 Apr 2018 Last Revised: 02 Nov 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 298 (100,184)

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 169 (174,511)
Citation 1

Abstract:

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government procurement, information environment, internal information processes