Kai Du

Pennsylvania State University

University Park, PA 16802

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 16,986

SSRN RANKINGS

Top 16,986

in Total Papers Downloads

5,190

SSRN CITATIONS
Rank 28,768

SSRN RANKINGS

Top 28,768

in Total Papers Citations

31

CROSSREF CITATIONS

5

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

Scholarly Papers (19)

1.

Who Benefits from Sustainability-linked Loans?

European Corporate Governance Institute – Finance Working Paper No. 917/2023
Number of pages: 60 Posted: 29 Oct 2022 Last Revised: 28 Jul 2023
Pennsylvania State University, University of Washington and University of Oklahoma - Michael F. Price College of Business
Downloads 1,317 (26,922)
Citation 1

Abstract:

Loading...

ESG, sustainability-linked loans, loan spreads, bank deposits, relationship lending

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 689 (65,191)
Citation 14

Abstract:

Loading...

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)

Abstract:

Loading...

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 354 (146,048)

Abstract:

Loading...

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 142 (349,931)
Citation 1

Abstract:

Loading...

Earnings management, incentives, consequences, fiscal year end

4.

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

Journal of Accounting & Economics (JAE), Vol. 75, No. 1, 101573, 2023
Number of pages: 68 Posted: 12 Mar 2021 Last Revised: 06 Jan 2023
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 333 (157,061)
Citation 1

Abstract:

Loading...

accrual accounting, real earnings management, accounting-based anomalies, disclosure quality, data aggregators, XBRL

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 321 (163,388)
Citation 4

Abstract:

Loading...

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

6.

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 306 (171,794)

Abstract:

Loading...

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

7.

Regulatory Scrutiny of Mutual Fund Disclosures

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3998042
Number of pages: 53 Posted: 28 Feb 2022 Last Revised: 13 Oct 2023
Kai Du and Shuyang Wang
Pennsylvania State University and Northeastern University - Accounting Group
Downloads 247 (214,404)

Abstract:

Loading...

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

8.

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 227 (231,795)
Citation 9

Abstract:

Loading...

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

9.

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 216 (242,824)

Abstract:

Loading...

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

10.

Principal-versus-Agent Considerations in Revenue Recognition and the Impact of ASC 606

Number of pages: 53 Posted: 19 May 2022 Last Revised: 12 Jun 2023
Pennsylvania State University, Pennsylvania State University - Smeal College of Business and Northeastern University - Accounting Group
Downloads 204 (255,999)

Abstract:

Loading...

revenue recognition; principal-versus-agent considerations; ASC 606; compliance risk; audit fee; revenue quality; revenue response coefficient; analyst forecasts

11.

Linguistic Imprecision and the Divergence of Beliefs: Evidence from Equity Analysts

Number of pages: 57 Posted: 28 Jul 2022 Last Revised: 20 Jun 2023
Kai Du and Phong Truong
Pennsylvania State University and Pennsylvania State University
Downloads 198 (262,963)

Abstract:

Loading...

belief divergence; linguistic imprecision; analysts; earnings forecasts; disagreement

12.

Peer Learning, Enforcement, and Reputation

Number of pages: 44 Posted: 27 Dec 2021 Last Revised: 26 Jul 2023
Cornell University, Pennsylvania State University, Dartmouth College - Tuck School of Business and Pennsylvania State University
Downloads 170 (300,782)

Abstract:

Loading...

Experimentation; Peer Learning; Reputation; Enforcement Externality; Enforcement Transparency

13.

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 156 (323,561)

Abstract:

Loading...

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

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 144 (345,963)

Abstract:

Loading...

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

Abstract:

Loading...

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

15.

Human Information Production in the Machine Age: Evidence from Automated Information Acquisition in the Asset Management Industry

Number of pages: 61 Posted: 19 Apr 2023
Kai Du, Miao Liu and Shuyang Wang
Pennsylvania State University, Boston College - Carroll School of Management and Northeastern University - Accounting Group
Downloads 81 (516,662)

Abstract:

Loading...

asset management; automated information acquisition; conference call; SEC filings

16.

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 43 (703,719)

Abstract:

Loading...

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

17.

Internet Appendix to 'Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference'

Number of pages: 39 Posted: 05 Jan 2023
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 42 (710,351)

Abstract:

Loading...

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

18.

In Code We Trust? The Role of Blockchain Audits in Cryptocurrency Markets

Posted: 25 Sep 2023
Kai Du and Shuyang Wang
Pennsylvania State University and Northeastern University - Accounting Group

Abstract:

Loading...

19.

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

Posted: 25 Oct 2021 Last Revised: 06 Jul 2023
Pennsylvania State University, Pennsylvania State University - Department of Finance, Pennsylvania State University - Smeal College of Business and Pennsylvania State University

Abstract:

Loading...

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