Delphine Samuels

University of Chicago -- Booth School of Business

1101 East 58th Street

Chicago, IL 60637-1561

United States

SCHOLARLY PAPERS

7

DOWNLOADS
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Top 13,662

in Total Papers Downloads

4,449

SSRN CITATIONS
Rank 11,248

SSRN RANKINGS

Top 11,248

in Total Papers Citations

92

CROSSREF CITATIONS

18

Scholarly Papers (7)

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 1,466 (15,691)
Citation 68

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: 72 Posted: 23 May 2018 Last Revised: 27 Oct 2020
University of Pennsylvania - Accounting Department, University of Chicago -- Booth School of Business and The Wharton School, University of Pennsylvania
Downloads 907 (31,854)
Citation 8

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3.

The Economics of Misreporting and the Role of Public Scrutiny

Number of pages: 66 Posted: 23 Apr 2018 Last Revised: 06 Aug 2020
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 602 (55,280)
Citation 6

Abstract:

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

4.

The Impact of Open Data on Public Procurement

Number of pages: 79 Posted: 27 Nov 2019 Last Revised: 18 Nov 2020
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 557 (60,990)
Citation 7

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

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 486 (72,575)
Citation 6

Abstract:

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government procurement, information environment, internal information processes

6.

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 431 (83,418)
Citation 3

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

7.

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