Christopher G. Yust

Texas A&M University

Assistant Professor

430 Wehner

College Station, TX 77843-4353

United States

http://www.christopheryust.com

SCHOLARLY PAPERS

12

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SSRN CITATIONS
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Scholarly Papers (12)

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 807 (29,392)
Citation 7

Abstract:

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

2.

Internal Control Quality and Bank Performance During the Financial Crisis

Number of pages: 45 Posted: 03 Jan 2019
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 110 (248,424)

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financial crisis, bank performance, lending, internal control quality

3.

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

Number of pages: 64 Posted: 02 Mar 2018 Last Revised: 31 Jul 2019
Dain C. Donelson, Jennifer L. Glenn and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 108 (251,626)

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

4.

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 Texas at Austin - Red McCombs School of Business, University of Virginia - Darden School of Business and Texas A&M University
Downloads 91 (282,021)
Citation 1

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

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
Number of pages: 58 Posted: 16 Jun 2018 Last Revised: 20 Jun 2019
Texas A&M University - Mays Business School, University of Oklahoma, University of Cincinnati - Department of Accounting and Texas A&M University
Downloads 55 (378,146)
Citation 1

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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, University of Oklahoma, 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

6.

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

Number of pages: 48 Posted: 01 Mar 2019 Last Revised: 09 Sep 2019
Dain C. Donelson, Brian Monsen and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 38 (432,977)
Citation 1

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Directors’ and Officers’ Insurance; Audit Fees; Agency Costs; Financial Reporting

7.

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 Texas at Austin - Red McCombs School of Business and Texas A&M University
Downloads 34 (449,606)
Citation 1

Abstract:

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

8.

The Relation between Religiosity and Private Bank Outcomes

Journal of Banking and Finance, Vol. 91 (1), pp. 86-105, June 2018, Mays Business School Research Paper No. 3160962
Number of pages: 57 Posted: 09 May 2018
Brett Wooten Cantrell and Christopher G. Yust
University of Mississippi - Patterson School of Accountancy and Texas A&M University
Downloads 23 (504,997)

Abstract:

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Religiosity, Private Banks, Risk, Performance, Financial Reporting

9.

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 22 (510,928)

Abstract:

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

10.

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

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

11.

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 Texas at Austin - Red McCombs School of Business, University of Virginia - Darden School of Business and Texas A&M University

Abstract:

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

12.

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 Texas at Austin - Red McCombs School of Business and Texas A&M University

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Litigation risk, state corporate law, Nevada, agency costs