Delphine Samuels

University of Chicago -- Booth School of Business

1101 East 58th Street

Chicago, IL 60637-1561

United States

  • University of Chicago -- Booth School of Business

SCHOLARLY PAPERS

10

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TOTAL CITATIONS
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Top 4,753

in Total Papers Citations

123

Scholarly Papers (10)

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1.

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
Chris Armstrong, John D. Kepler, Delphine Samuels and Daniel J. Taylor
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 2,556 (11,444)

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2.

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 1,869 (18,890)
Citation 68

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financial statement complexity, voluntary disclosure, information environment

3.

Disclosure Substitution

Management Science, forthcoming
Number of pages: 41 Posted: 23 May 2018 Last Revised: 14 Feb 2022
Mirko Stanislav Heinle, 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 1,728 (21,340)
Citation 8

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4.

The Impact of Open Data on Public Procurement

Number of pages: 95 Posted: 27 Nov 2019 Last Revised: 24 Mar 2023
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 1,416 (28,773)
Citation 16

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

5.

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 943 (51,654)
Citation 6

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government procurement, information environment, internal information processes

6.

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 882 (56,638)
Citation 6

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

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 518 (112,597)
Citation 17

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

8.

The Impact of Regulatory Leniency on Compliance: Evidence from the Municipalities Continuing Disclosure Cooperation Initiative 

Number of pages: 54 Posted: 29 Sep 2022 Last Revised: 03 Oct 2024
Mark G. Maffett, Delphine Samuels and Frank Zhou
University of Miami - Department of Accounting, University of Chicago -- Booth School of Business and University of Pennsylvania - The Wharton School
Downloads 320 (195,212)
Citation 2

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Municipal Bonds, Municipal Disclosure, Regulatory Amnesty, Municipal Underwriters, Compliance, Disclosure Regulation

9.

The Role of Own-Source Tax Revenue in Disciplining Local Government Spending

Number of pages: 60 Posted: 12 Jul 2024
Marco Errico, Stefan Huber, Delphine Samuels and Anthony Welsch
Tilburg University - Tilburg University School of Economics and Management, Rice University, University of Chicago -- Booth School of Business and University of Chicago - Booth School of Business
Downloads 70 (673,627)

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, public procurement, intergovernmental transfers, own-source tax revenue

10.

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

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