Kai Du

Pennsylvania State University

University Park, PA 16802

United States

  • Pennsylvania State University

SCHOLARLY PAPERS

19

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5,190

SSRN CITATIONS
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SSRN RANKINGS

Top 28,768

in Total Papers Citations

31

CROSSREF CITATIONS

5

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

  • Pennsylvania State University

Scholarly Papers (19)

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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
Kai Du, Jarrad Harford and David (Dongheon) Shin
Pennsylvania State University, University of Washington and University of Oklahoma - Michael F. Price College of Business
Downloads 1,317 (26,922)
Citation 1

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

2.

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

Downloads 689 (66,143)

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
Sean Cao, Kai Du, Baozhong Yang and Alan L. Zhang
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

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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
Sean Cao, Kai Du, Baozhong Yang and Alan L. Zhang
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

3.

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

Downloads 496 (99,645)
Citation 2

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)

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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 142 (349,931)
Citation 1

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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
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
Downloads 333 (157,061)
Citation 1

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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

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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
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 306 (171,794)

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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)

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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

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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)

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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
Kai Du, Henock Louis and Shuyang Wang
Pennsylvania State University, Pennsylvania State University - Smeal College of Business and Northeastern University - Accounting Group
Downloads 204 (255,999)

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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)

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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
Yi Chen, Kai Du, Phillip C. Stocken and Zhe Wang
Cornell University, Pennsylvania State University, Dartmouth College - Tuck School of Business and Pennsylvania State University
Downloads 170 (300,782)

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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
Badryah Alhusaini, Kai Du and Dan Givoly
Arizona State University, Pennsylvania State University and Pennsylvania State University, Smeal College of Business
Downloads 156 (323,561)

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

14.

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

Downloads 144 (345,349)

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)

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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

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)

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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)

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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
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
Downloads 42 (710,351)

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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

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19.

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

Posted: 25 Oct 2021 Last Revised: 06 Jul 2023
Kai Du, Jingzhi Huang, Henock Louis and Phong Truong
Pennsylvania State University, Pennsylvania State University - Department of Finance, Pennsylvania State University - Smeal College of Business and Pennsylvania State University

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