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 21,127

SSRN RANKINGS

Top 21,127

in Total Papers Downloads

2,144

CITATIONS

1

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 1,178 (16,099)
Citation 1

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 313 (92,129)

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 259 (112,807)

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 255 (114,673)

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 139 (199,450)

Abstract:

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government procurement, information environment, internal information processes