Kai Du

Pennsylvania State University - Department of Accounting

University Park, PA 16802-3306

United States

U.S. Securities and Exchange Commission

450 Fifth Street, NW

Washington, DC 20549-1105

United States

  • Pennsylvania State University - Department of Accounting

  • U.S. Securities and Exchange Commission

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 39,893

SSRN RANKINGS

Top 39,893

in Total Papers Downloads

1,100

SSRN CITATIONS

2

CROSSREF CITATIONS

4

Ideas:
“  Financial reporting, disclosure, information economics  ”

  • Pennsylvania State University - Department of Accounting

  • U.S. Securities and Exchange Commission

Scholarly Papers (9)

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1.

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

Downloads 425 ( 69,296)
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 - Department of Accounting and Yale School of Management
Downloads 316 (96,955)

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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 - Department of Accounting and Yale School of Management
Downloads 109 (256,691)

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Earnings management, incentives, consequences, fiscal year end

2.

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 - Department of Accounting
Downloads 177 (173,539)
Citation 4

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

3.

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 - Department of Accounting and Pennsylvania State University, University Park - Department of Accounting
Downloads 161 (188,277)

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

4.

Using a Hidden Markov Model to Measure Earnings Quality

Number of pages: 57 Posted: 08 May 2018 Last Revised: 25 Nov 2019
Kai Du, Steven J. Huddart, Lingzhou Xue and Yifan Zhang
Pennsylvania State University - Department of Accounting, Pennsylvania State University, University Park - Department of Accounting, Pennsylvania State University - Department of Statistics and Pennsylvania State University - Department of Marketing
Downloads 133 (220,362)

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

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 - Department of Accounting and Soochow University
Downloads 107 (258,720)

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

6.

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

Number of pages: 60 Posted: 13 Apr 2017 Last Revised: 21 Jul 2018
Kai Du and Daniel Jiang
Pennsylvania State University - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 86 (298,541)

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Accruals Quality, Accruals Anomaly, Market Pricing, Mispricing

7.

The Role of Information Disclosure in Financial Intermediation with Investment Risk

Number of pages: 36 Posted: 17 Oct 2011 Last Revised: 17 Jul 2019
Yi Chen and Kai Du
Cornell University and Pennsylvania State University - Department of Accounting
Downloads 11 (588,973)

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

8.

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

Posted: 08 Nov 2018 Last Revised: 13 Nov 2019
Sean Cao, Kai Du, Baozhong Yang and Alan L. Zhang
Georgia State University - J. Mack Robinson College of Business, Pennsylvania State University - Department of Accounting, Georgia State University - Robinson College of Business and Georgia State University - Robinson College of Business

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

9.

Misreporting as Strategic Experimentation: Theory and Evidence

Yi Chen, Kai Du, Shuyang Wang and Zhe Wang
Cornell University, Pennsylvania State University - Department of Accounting, University of Illinois at Urbana-Champaign and Pennsylvania State University

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misreporting; enforcement; strategic experimentation; regulatory uncertainty; observability; accounting comparability; regulatory spillover