Kai Du

Pennsylvania State University

University Park, PA 16802

United States

  • Pennsylvania State University

SCHOLARLY PAPERS

10

DOWNLOADS
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Top 36,429

in Total Papers Downloads

1,483

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Ideas:
“  Financial reporting, disclosure, information economics  ”

  • Pennsylvania State University

Scholarly Papers (10)

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1.

Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year

Downloads 441 ( 76,466)
Citation 1

Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year

Number of pages: 53 Posted: 31 May 2010 Last Revised: 06 Sep 2011
Kai Du and Frank Zhang
Pennsylvania State University and Yale School of Management
Downloads 323 (108,751)

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Financial reporting, earnings management, accruals, return, fiscal year-end

Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year

Accounting Review, May 2013
Number of pages: 50 Posted: 04 Dec 2012
Kai Du and Frank Zhang
Pennsylvania State University and Yale School of Management
Downloads 118 (274,976)

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Earnings management, incentives, consequences, fiscal year end

2.

Using a Hidden Markov Model to Measure Earnings Quality

Journal of Accounting and Economics, Forthcoming
Number of pages: 57 Posted: 08 May 2018 Last Revised: 22 Dec 2019
Kai Du, Steven J. Huddart, Lingzhou Xue and Yifan Zhang
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting, Pennsylvania State University - Department of Statistics and Pennsylvania State University - Department of Marketing
Downloads 210 (169,151)

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Hidden Markov model; Bayesian hierarchical framework; MCMC methods; Earnings quality; Earnings fidelity

3.

Investor Expectations, Earnings Management, and Asset Prices

Journal of Economic Dynamics and Control, Forthcoming
Number of pages: 53 Posted: 16 Oct 2016 Last Revised: 30 Jun 2019
Kai Du
Pennsylvania State University
Downloads 202 (175,478)
Citation 9

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Earnings management; Accruals; Investor expectations; Behavioral bias; Empirical regularities; Simulated method of moments

4.

Economic Persistence, Earnings Informativeness, and Stock Return Regularities

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 27 Apr 2017 Last Revised: 24 Nov 2019
Kai Du and Steven J. Huddart
Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting
Downloads 190 (185,461)

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Economic persistence; Earnings informativeness; Earnings strings; Accruals anomaly; Book-tax differences anomaly

5.

Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-related Misconduct Events in Taiwan

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 53 Posted: 05 Feb 2016 Last Revised: 30 Jun 2019
Kai Du and Shing-Jen Wu
Pennsylvania State University and Soochow University
Downloads 161 (214,132)

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corporate social responsibility (CSR) reports; external assurance; misconduct; market reaction.

6.

Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints

Number of pages: 51 Posted: 08 Nov 2018 Last Revised: 19 Aug 2020
Sean Cao, Kai Du, Baozhong Yang and Alan L. Zhang
Georgia State University - J. Mack Robinson College of Business, Pennsylvania State University, Georgia State University - Robinson College of Business and Georgia State University - J. Mack Robinson College of Business
Downloads 150 (227,234)
Citation 2

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Copycat, Disclosure, SEC EDGAR, Hedge Fund, Investment Company, Investment Research, Proprietary Cost

7.

Connections between the Market Pricing of Accruals Quality and Accounting-based Anomalies

Downloads 110 (287,555)

Connections between the Market Pricing of Accruals Quality and Accounting-based Anomalies

Number of pages: 49 Posted: 13 Apr 2017 Last Revised: 22 Dec 2019
Kai Du and Daniel Jiang
Pennsylvania State University and University of Waterloo - School of Accounting and Finance
Downloads 110 (289,122)

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Accruals Quality, Accruals Anomaly, Market Pricing, Mispricing

Connections between the Market Pricing of Accruals Quality and Accounting-based Anomalies

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
Kai Du and Daniel Jiang
Pennsylvania State University and University of Waterloo - School of Accounting and Finance

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Accruals quality, Accounting-based anomalies, Risk pricing, Mispricing

8.

The Role of Information Disclosure in Financial Intermediation with Investment Risk

Journal of Financial Stability, Forthcoming
Number of pages: 36 Posted: 17 Oct 2011 Last Revised: 22 Dec 2019
Yi Chen and Kai Du
Cornell University and Pennsylvania State University
Downloads 19 (607,636)

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financial intermediation; risk sharing; disclosure; non-increasing absolute risk aversion

9.

Machine Learning, Regularization, and Reporting Bias

Posted: 13 Jan 2021
Yi Chen, Kai Du, Shuyang Wang and Zhe Wang
Cornell University, Pennsylvania State University, Northeastern University and Pennsylvania State University

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machine learning, regularization, lasso, reporting bias

10.

Lost in Standardization: Revisiting Accounting-based Return Anomalies Using As-filed Financial Statement Data

Kai Du, Steven J. Huddart and Daniel Jiang
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting and University of Waterloo - School of Accounting and Finance

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asset pricing tests, accruals anomaly, data aggregators, standardization, XBRL, data quality