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 17,201

SSRN RANKINGS

Top 17,201

in Total Papers Downloads

2,885

SSRN CITATIONS
Rank 20,527

SSRN RANKINGS

Top 20,527

in Total Papers Citations

31

CROSSREF CITATIONS

8

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 Wharton School, University of Pennsylvania
Downloads 1,281 (15,451)
Citation 32

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 Wharton School, University of Pennsylvania
Downloads 431 (68,765)
Citation 6

Abstract:

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3.

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 429 (69,178)
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: 65 Posted: 16 Apr 2018 Last Revised: 27 Aug 2019
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 344 (89,539)

Abstract:

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Credit Rating Agencies, Municipal, Disclosure, Recalibration

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 236 (133,826)
Citation 2

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 164 (186,992)

Abstract:

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