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

6

DOWNLOADS
Rank 15,683

SSRN RANKINGS

Top 15,683

in Total Papers Downloads

3,301

SSRN CITATIONS
Rank 19,024

SSRN RANKINGS

Top 19,024

in Total Papers Citations

38

CROSSREF CITATIONS

9

Scholarly Papers (6)

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 The Wharton School, University of Pennsylvania
Downloads 1,324 (15,443)
Citation 34

Abstract:

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financial statement complexity, voluntary disclosure, information environment

2.

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 The Wharton School, University of Pennsylvania
Downloads 530 (55,652)
Citation 7

Abstract:

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3.

The Economics of Public Scrutiny and Financial Misreporting

Number of pages: 65 Posted: 23 Apr 2018 Last Revised: 20 May 2020
Delphine Samuels, Daniel J. Taylor and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA), The Wharton School, University of Pennsylvania and University of Pennsylvania - Accounting Department
Downloads 475 (63,830)
Citation 1

Abstract:

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

4.

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

Number of pages: 66 Posted: 16 Apr 2018 Last Revised: 10 Apr 2020
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 382 (82,756)

Abstract:

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Municipal Bonds, Municipal Disclosure, Credit Ratings, Moody’s Recalibration, Underwriters, Single Audit Act

5.

Government Procurement and Changes in Firm Transparency

Number of pages: 57 Posted: 03 Jul 2018 Last Revised: 24 Sep 2019
Delphine Samuels
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)
Downloads 309 (105,112)
Citation 4

Abstract:

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government procurement, information environment, internal information processes

6.

The Impact of Open Data on Public Procurement

Number of pages: 61 Posted: 27 Nov 2019
Raphael Duguay, Thomas Rauter and Delphine Samuels
Yale School of Management, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)
Downloads 281 (116,386)

Abstract:

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Public Procurement; Transparency; Data Accessibility; Competition; Allocative Efficiency