Christopher G. Yust

Texas A&M University

Associate Professor

430 Wehner

College Station, TX 77843-4353

United States

http://www.christopheryust.com

SCHOLARLY PAPERS

20

DOWNLOADS
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Top 16,823

in Total Papers Downloads

4,483

SSRN CITATIONS
Rank 26,192

SSRN RANKINGS

Top 26,192

in Total Papers Citations

18

CROSSREF CITATIONS

17

Scholarly Papers (20)

1.

Predicting Credit Losses: Loan Fair Values versus Historical Costs

Accounting Review, Vol. 89(1), pp. 147-176, January 2014
Number of pages: 51 Posted: 12 Apr 2011 Last Revised: 15 Jun 2018
Brett Wooten Cantrell, John M. McInnis and Christopher G. Yust
University of Mississippi - Patterson School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 869 (41,065)
Citation 10

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fair value, loans, historical cost, chargeoffs, impairments, credit loss, bank failure

Are All Activists Created Equal? The Effect of Interventions by Hedge Funds and Other Private Activists on Long-term Shareholder Value

Mays Business School Research Paper No. 2823067
Number of pages: 73 Posted: 18 Aug 2016 Last Revised: 15 Dec 2021
Edward P. Swanson, Glen Young and Christopher G. Yust
Mays Business School, Texas A&M University, Texas State University, San Marcos - Department of Accounting and Texas A&M University
Downloads 651 (59,513)
Citation 4

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Shareholder Activism; Activist Investors; Hedge Funds; Other Private Activists; Shareholder Value; Analyst Recommendations; Institutional Ownership

Are All Activists Created Equal? The Effect of Interventions by Hedge Funds and Other Private Activists on Long-term Shareholder Value

Journal of Corporate Finance, Vol. 72, February 2022
Number of pages: 73 Posted: 15 Dec 2021 Last Revised: 12 Aug 2022
Edward P. Swanson, Glen Young and Christopher G. Yust
Mays Business School, Texas A&M University, Texas State University, San Marcos - Department of Accounting and Texas A&M University
Downloads 209 (212,184)

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Shareholder Activism, Activist Investors, Hedge Funds, Other Private Activists, Shareholder Value, Analyst Recommendations, Institutional Ownership, ROA, Firm Value

3.

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

The Accounting Review, Vol. 96 (6), pp. 183-213, November 2021.
Number of pages: 51 Posted: 08 Mar 2021 Last Revised: 12 Aug 2022
University of Iowa, Texas A&M University - Mays Business School, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 583 (69,794)

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Financial Reporting Fraud, Securities Litigation, AAER, SEC Enforcement, Restatements, Irregularities, Fraud Prediction Models

4.

Spillover Effects in Disclosure-Related Securities Litigation

The Accounting Review, Vol. 97 (5), pp. 275-299, September 2022
Number of pages: 49 Posted: 22 Oct 2019 Last Revised: 29 Sep 2022
Dain C. Donelson, Rachel W. Flam and Christopher G. Yust
University of Iowa, London Business School and Texas A&M University
Downloads 429 (100,735)

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Securities Litigation; Peer Firm Spillover; Forecasts; Disclosure

5.

Internal Control Quality and Bank Risk-Taking and Performance

AUDITING: A Journal of Practice & Theory, Vol. 40 (2), pp. 49–84, May 2021
Number of pages: 55 Posted: 03 Jan 2019 Last Revised: 02 Sep 2021
Matthew Baugh, Matthew Ege and Christopher G. Yust
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 315 (141,576)
Citation 1

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bank performance; bank risk-taking; internal control quality

6.

Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance

Review of Accounting Studies, Vol. 27, pp. 519-569, June 2022
Number of pages: 69 Posted: 02 Mar 2018 Last Revised: 12 Aug 2022
Dain C. Donelson, Jennifer L. Glenn and Christopher G. Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 274 (163,498)

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Tax Litigation, Tax Risk, Tax Aggressiveness, Tax Uncertainty, Directors’ and Officers’ Insurance

The Effects of Independent Director Litigation Risk

Contemporary Accounting Research, Vol. 39 (2), pp. 982-1022, Summer 2022
Number of pages: 61 Posted: 12 Nov 2019 Last Revised: 12 Aug 2022
Dain C. Donelson, Elizabeth Tori and Christopher G. Yust
University of Iowa, Oklahoma State University and Texas A&M University
Downloads 194 (227,121)

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Director Labor Market; Director Compensation; Board Composition; Litigation Risk; Entire Fairness Standard

The Effects of Independent Director Litigation Risk

Contemporary Accounting Research, Forthcoming
Posted: 06 Dec 2021
Dain C. Donelson, Elizabeth Tori and Christopher G. Yust
University of Iowa, Oklahoma State University and Texas A&M University

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director labor market, director compensation, board composition, derivative litigation risk, entire fairness standard

8.

Does Media Coverage Cause Meritorious Shareholder Litigation? Evidence from the Stock Option Backdating Scandal

Journal of Law & Economics, Vol. 64 (3), pp. 567-601, August 2021.
Number of pages: 49 Posted: 24 Jan 2021 Last Revised: 12 Aug 2022
Dain C. Donelson, Antonis Kartapanis and Christopher G. Yust
University of Iowa, Texas A&M University - Mays Business School and Texas A&M University
Downloads 186 (235,501)

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Media, Backdating, Shareholder Litigation

9.

The Effect of Shareholder Scrutiny on Corporate Tax Behavior: Evidence from Shareholder Tax Litigation

Number of pages: 60 Posted: 18 Aug 2021 Last Revised: 24 Nov 2021
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 175 (248,222)

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Tax Litigation, Tax Avoidance, Tax Uncertainty, Spillover

10.

The Cost of Disclosure Regulation: Evidence from D&O Insurance and Nonmeritorious Securities Litigation

Review of Accounting Studies, 23 (2), pp. 528-588, June 2018, Mays Business School Research Paper No. 3112661
Number of pages: 67 Posted: 06 Feb 2018 Last Revised: 03 May 2018
Dain C. Donelson, Justin Hopkins and Christopher G. Yust
University of Iowa, University of Virginia - Darden School of Business and Texas A&M University
Downloads 128 (319,044)
Citation 2

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Disclosure Regulation; Directors’ and Officers’ (D&O) Insurance, Litigation

11.

Getting Back to the Source: A New Approach to Measuring Ex Ante Litigation Risk Using Plaintiff-Lawyer Views of SEC Filings

Journal of Financial and Quantitative Analysis, Forthcoming.
Number of pages: 65 Posted: 11 Oct 2022
Antonis Kartapanis and Christopher G. Yust
Texas A&M University - Mays Business School and Texas A&M University
Downloads 108 (364,466)

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Ex ante litigation risk, plaintiffs' lawyers, securities litigation, market outcomes, abnormal returns, measurement error, predictive models, imbalanced datasets, area under the receiver operating characteristic curve (AUC)

12.

U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies

Journal of Financial Reporting, Vol. 6 (2), pp. 63-87, Fall 2021
Number of pages: 49 Posted: 01 Mar 2019 Last Revised: 12 Aug 2022
Dain C. Donelson, Brian Monsen and Christopher G. Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 97 (386,306)
Citation 1

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Directors’ and Officers’ Insurance; Audit Fees; Agency Costs; Financial Reporting; Country-Specific Studies

Déjà Vu: The Effect of Executives and Directors With Prior Banking Crisis Experience on Bank Outcomes Around the Global Financial Crisis

Contemporary Accounting Research, Vol. 36 (2), pp. 658-998, Summer 2019, Mays Business School Research Paper No. #3188236
Number of pages: 58 Posted: 16 Jun 2018 Last Revised: 13 Jul 2020
Texas A&M University - Mays Business School, Brigham Young University, University of Cincinnati - Department of Accounting and Texas A&M University
Downloads 76 (452,923)
Citation 3

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Governance, Banking, Learning, Financial Crisis, Bank Performance, Bank Risk-Taking, Bank Financial Reporting Quality

Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes Around the Global Financial Crisis

Contemporary Accounting Research, Forthcoming
Posted: 02 Aug 2018
Texas A&M University - Mays Business School, Brigham Young University, University of Cincinnati - Department of Accounting and Texas A&M University

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governance, banking, learning, financial crisis, bank performance, bank risk-taking, bank financial reporting quality

14.

Earnings Momentum and Bank Loan Quality

Number of pages: 48 Posted: 24 Nov 2020
Shuping Chen, John M. McInnis and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 55 (526,590)

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banks, earnings growth momentum, financial crisis, loan defaults, bank failures, compensation incentives, benchmark beating

Tainted Portfolios: How Impairment Accounting Rules Restrict Security Sales

Journal of Business Finance and Accounting, Vol. 46 (5-6), pp. 608-635, May/June 2019
Number of pages: 45 Posted: 03 Jan 2019 Last Revised: 20 Jun 2019
Brett Wooten Cantrell and Christopher G. Yust
University of Mississippi - Patterson School of Accountancy and Texas A&M University
Downloads 44 (590,078)

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fair value accounting, financial crisis, impairment, OTTI, pro-cyclical, security sales, standard setting, auditor expertise

Tainted Portfolios: How Impairment Accounting Rules Restrict Security Sales

Journal of Business Finance & Accounting, Vol. 46, Issue 5-6, pp. 608-635, 2019
Number of pages: 28 Posted: 27 May 2020
Brett Wooten Cantrell and Christopher G. Yust
University of Mississippi - Patterson School of Accountancy and Texas A&M University
Downloads 4 (934,395)

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auditor expertise, fair value accounting, financial crisis, impairment, OTTI, pro‐cyclical, security sales, standard setting

Insurers and Lenders as Monitors During Securities Litigation: Evidence from D&O Insurance Premiums, Interest Rates and Litigation Costs

Journal of Risk and Insurance, Forthcoming, Mays Business School Research Paper No. 3028807
Number of pages: 36 Posted: 31 Aug 2017 Last Revised: 12 Jun 2019
Dain C. Donelson and Christopher G. Yust
University of Iowa and Texas A&M University
Downloads 44 (590,987)
Citation 4

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Securities Litigation, Directors’ and Officers’ Insurance, Interest Rates, Litigation Costs

Insurers and Lenders as Monitors During Securities Litigation: Evidence from D&O Insurance Premiums, Interest Rates, and Litigation Costs

Journal of Risk and Insurance, Vol. 86, Issue 3, pp. 663-696, 2019
Number of pages: 34 Posted: 28 May 2020
Dain C. Donelson and Christopher G. Yust
University of Iowa and Texas A&M University
Downloads 4 (934,395)

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17.

The Relation between Religiosity and Private Bank Outcomes

Journal of Banking and Finance, Vol. 91 (1), pp. 86-105, June 2018
Number of pages: 57 Posted: 09 May 2018 Last Revised: 12 Aug 2022
Brett Wooten Cantrell and Christopher G. Yust
University of Mississippi - Patterson School of Accountancy and Texas A&M University
Downloads 38 (610,779)
Citation 1

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Religiosity, Private Banks, Risk, Performance, Financial Reporting

18.

Does Fair Value Accounting Provide More Useful Financial Statements Than Current GAAP for Banks?

The Accounting Review, Vol. 93 (6), pp. 257-279, November 2018
Posted: 08 Dec 2017 Last Revised: 31 Jul 2019
John M. McInnis, Yong Yu and Christopher G. Yust
University of Texas at Austin - Department of Accounting, University of Texas at Austin and Texas A&M University

Abstract:

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fair value, historical cost, financial instrument, bank, value relevance

19.

The Role of D&O Insurance in Securities Fraud Class Action Settlements

Journal of Law and Economics, Vol 58 (4), pp 747-778, November 2015
Posted: 02 Jun 2015 Last Revised: 30 Jun 2016
Dain C. Donelson, Justin Hopkins and Christopher G. Yust
University of Iowa, University of Virginia - Darden School of Business and Texas A&M University

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Securities Litigation, Directors’ and Officers’ (D&O) Insurance, Settlements, Fraud

20.

Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law

Journal of Law and Economics, Vol 57 (3), pp 747-780, August 2014
Posted: 30 Nov 2012 Last Revised: 03 Nov 2015
Dain C. Donelson and Christopher G. Yust
University of Iowa and Texas A&M University

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Litigation risk, state corporate law, Nevada, agency costs