Delphine Samuels

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Assistant Professor of Accounting

77 Massachusetts Avenue

Cambridge, MA 02139-4307

United States

SCHOLARLY PAPERS

5

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CITATIONS

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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) - Sloan School of Management and University of Pennsylvania - The Wharton School
Downloads 297 (16,576)

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) - Sloan School of Management and University of Pennsylvania - The Wharton School
Downloads 0 (238,417)

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3.

Financial Misreporting: Hiding in the Shadows or in Plain Sight?

Number of pages: 52 Posted: 23 Apr 2018
Delphine Samuels, Daniel J. Taylor and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Downloads 0 (165,569)

Abstract:

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

4.

The Role of Credit Rating Changes on Opacity in the Municipal Bond Market

Number of pages: 50 Posted: 16 Apr 2018
Jacquelyn Gillette, Delphine Samuels and Frank Zhou
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - The Wharton School
Downloads 0 (221,759)

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Credit Rating Agencies, Municipal, Disclosure, Recalibration

5.

Government Procurement and Changes in Firm Transparency

Number of pages: 55
Delphine Samuels
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 0

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government procurement, information environment, internal information processes