Delphine Samuels

University of Chicago -- Booth School of Business

1101 East 58th Street

Chicago, IL 60637-1561

United States

SCHOLARLY PAPERS

8

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SSRN CITATIONS
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93

CROSSREF CITATIONS

19

Scholarly Papers (8)

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, University of Chicago -- Booth School of Business and The Wharton School, University of Pennsylvania
Downloads 1,570 (16,514)
Citation 68

Abstract:

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financial statement complexity, voluntary disclosure, information environment

2.

Disclosure Substitution

Management Science, forthcoming
Number of pages: 41 Posted: 23 May 2018 Last Revised: 14 Feb 2022
University of Pennsylvania - Accounting Department, University of Chicago -- Booth School of Business and The Wharton School, University of Pennsylvania
Downloads 1,368 (20,290)
Citation 8

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3.

Causality Redux: The Evolution of Empirical Methods in Accounting Research and the Growth of Quasi-Experiments

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 132 Posted: 18 Nov 2021 Last Revised: 07 Jul 2022
Stanford Graduate School of Business, Stanford Graduate School of Business, University of Chicago -- Booth School of Business and The Wharton School, University of Pennsylvania
Downloads 1,227 (24,143)

Abstract:

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4.

The Impact of Open Data on Public Procurement

Number of pages: 88 Posted: 27 Nov 2019 Last Revised: 04 Aug 2022
Raphael Duguay, Thomas Rauter and Delphine Samuels
Yale School of Management, University of Chicago - Booth School of Business and University of Chicago -- Booth School of Business
Downloads 841 (40,933)
Citation 7

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Public Procurement; Open Data; Competition; Contract Modifications; Public Scrutiny; Regulatory Learning

5.

The Economics of Misreporting and the Role of Public Scrutiny

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 66 Posted: 23 Apr 2018 Last Revised: 29 Dec 2021
Delphine Samuels, Daniel J. Taylor and Robert E. Verrecchia
University of Chicago -- Booth School of Business, The Wharton School, University of Pennsylvania and University of Pennsylvania - Accounting Department
Downloads 700 (52,341)
Citation 6

Abstract:

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

6.

Government Procurement and Changes in Firm Transparency

Number of pages: 57 Posted: 03 Jul 2018 Last Revised: 23 Jul 2020
Delphine Samuels
University of Chicago -- Booth School of Business
Downloads 631 (59,775)
Citation 6

Abstract:

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government procurement, information environment, internal information processes

7.

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, University of Chicago -- Booth School of Business and University of Pennsylvania - The Wharton School
Downloads 451 (90,532)
Citation 3

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

8.

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

Journal of Accounting Research, Volume 58, Issue 3, 2020
Posted: 02 Jul 2020
Jacquelyn Gillette, Delphine Samuels and Frank Zhou
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Chicago -- Booth School of Business and University of Pennsylvania - The Wharton School

Abstract:

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municipal bonds; municipal disclosure; credit ratings; Moody’s recalibration; underwriters; Single Audit Act