Kai Du

Pennsylvania State University

University Park, PA 16802

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 35,353

SSRN RANKINGS

Top 35,353

in Total Papers Downloads

1,609

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Ideas:
“  Financial reporting, disclosure, information economics  ”

Scholarly Papers (10)

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 324 (111,678)

Abstract:

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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 119 (280,545)

Abstract:

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Earnings management, incentives, consequences, fiscal year end

2.

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
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 248 (149,656)
Citation 2

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

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 219 (167,221)

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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 205 (177,918)
Citation 9

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

5.

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 191 (189,858)

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

6.

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 166 (214,479)

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

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 117 (284,025)

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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 20 (614,226)

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

9.

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

Posted: 12 Mar 2021
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

10.

Machine Learning, Regularization, and Reporting Bias

Posted: 13 Jan 2021
Cornell University, Pennsylvania State University, Northeastern University and Pennsylvania State University

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machine learning, regularization, lasso, reporting bias