Linking multiple accounts owned by the same user across different online social networks (OSNs) is an important issue in social networks, known as identity reconciliation. Graph matching is one of popular techniques to solve this problem by identifying a map that matches a set of vertices across different OSNs. Among them, percolation-based graph matching (PGM) has been explored to identify entities belonging to a same user across two different networks based on a set of initial pre-matched seed nodes and graph structural information. However, existing PGM algorithms have been applied in only undirected networks while many OSNs are represented by directional relationships (e.g., followers or followees in Twitter or Facebook). For PGM to be applicable in real world OSNs represented by directed networks with a small set of overlapping vertices, we propose a percolation-based directed graph matching algorithm, namely PDGM, by considering the following two key features: (1) similarity of two nodes based on directional relationships (i.e., outgoing edges vs. incoming edges); and (2) celebrity penalty such as penalty given for nodes with a high in-degree. Through the extensive simulation experiments, our results show that the proposed PDGM outperforms the baseline PGM counterpart that does not consider either directional relationships or celebrity penalty.