Kai Du

Pennsylvania State University

University Park, PA 16802

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 25,882

SSRN RANKINGS

Top 25,882

in Total Papers Downloads

2,784

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Ideas:
“  Financial reporting, information economics, securities regulation, auditing, DeFi  ”

Scholarly Papers (15)

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

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 08 Nov 2018 Last Revised: 30 Apr 2021
University of Maryland - Robert H. Smith School of Business, Pennsylvania State University, Georgia State University - Robinson College of Business and Florida International University (FIU)
Downloads 484 (82,712)
Citation 1

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

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

Journal of Accounting Research, Volume 59, Issue 4
Posted: 20 Sep 2021
University of Maryland - Robert H. Smith School of Business, Pennsylvania State University, Georgia State University - Robinson College of Business and Florida International University (FIU)

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copycat; disclosure; SEC EDGAR; hedge fund; investment company; investment research; proprietary cost; big data

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 334 (126,887)

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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 125 (312,545)

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Earnings management, incentives, consequences, fiscal year end

3.

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
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 257 (167,062)

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

4.

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 216 (197,287)
Citation 9

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

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 213 (199,822)

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

6.

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 197 (214,688)

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

7.

Monthly Mutual Fund Portfolio Disclosures and the Efficiency of Portfolio Firms’ Investment Decisions

Number of pages: 64 Posted: 25 Oct 2021 Last Revised: 17 Aug 2022
Pennsylvania State University, Pennsylvania State University - Department of Finance, Pennsylvania State University - Smeal College of Business and Pennsylvania State University
Downloads 158 (260,660)

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Mutual funds, Portfolio holdings, Monthly disclosures, Market feedback, Investment-q sensitivity, Crowding-out

8.

Regulatory Scrutiny of Mutual Fund Disclosures

Number of pages: 55 Posted: 28 Feb 2022 Last Revised: 02 Mar 2022
Kai Du and Shuyang Wang
Pennsylvania State University and Northeastern University
Downloads 150 (270,364)

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mutual fund disclosure; regulatory scrutiny; comment letter; enforcement; misconduct; fund flow

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 128 (307,058)

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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

10.

The Impact of the Codification of Accounting Standards on Compliance and Reporting Costs, and its Usefulness for Empirical Research

Number of pages: 55 Posted: 23 Dec 2021
Arizona State University, Pennsylvania State University and Pennsylvania State University, Smeal College of Business
Downloads 125 (311,184)

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U.S. GAAP, Codification, Compliance, Filing timeliness, Audit fees, Rules-based accounting standards, Readability

11.

Peer Learning, Strategic Experimentation, and Regulator Reputation

Number of pages: 58 Posted: 27 Dec 2021
Cornell University, Pennsylvania State University, Dartmouth College - Tuck School of Business and Pennsylvania State University
Downloads 115 (330,215)

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Misconduct; Collective Experimentation; Regulatory Uncertainty; Regulatory Discretion; Regulator Reputation

12.

Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference

Number of pages: 95 Posted: 12 Mar 2021 Last Revised: 07 Jul 2022
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 96 (372,442)

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accrual accounting, abnormal accruals, accounting-based anomalies, disclosure quality, data aggregators, XBRL

13.

Principal-versus-Agent Considerations in Revenue Recognition

Number of pages: 60 Posted: 19 May 2022
Pennsylvania State University, Pennsylvania State University - Smeal College of Business and Northeastern University
Downloads 81 (412,852)

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revenue recognition; principal-versus-agent considerations; compliance risk; audit risk; revenue quality; comparability; information content of revenue

14.

Discourse Uncertainty and Belief Polarization in Financial Markets: Evidence from Equity Analysts

Number of pages: 56 Posted: 28 Jul 2022
Kai Du and Phong Truong
Pennsylvania State University and Pennsylvania State University
Downloads 76 (428,276)

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Belief polarization; discourse uncertainty; analysts; earnings forecasts

15.

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 29 (636,993)

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