Evan Eastman

Florida State University

College of Business

Tallahassee, FL 32306

United States

SCHOLARLY PAPERS

10

DOWNLOADS

1,814

SSRN CITATIONS

5

CROSSREF CITATIONS

0

Scholarly Papers (10)

1.

Enterprise Risk Management and Corporate Tax Planning

Journal of Risk and Insurance, Forthcoming
Number of pages: 53 Posted: 23 Dec 2020 Last Revised: 28 Mar 2024
Evan Eastman, Anne Ehinger and Jianren Xu
Florida State University, Florida State University and University of North Texas
Downloads 453 (120,299)

Abstract:

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Enterprise Risk Management (ERM), Tax Avoidance, Opacity, Tax Uncertainty

2.

Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 06 Dec 2018 Last Revised: 07 Apr 2020
Florida State University, University of Georgia - Department of Insurance, Legal Studies, Real Estate and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 358 (156,868)
Citation 5

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Earnings Management, Regulation, Health Insurance

3.

The Capital Market Consequences Associated With Classifying Unrealized Gains and Losses on Available-for-Sale (AFS) Equity Securities in GAAP Net Income

Number of pages: 56 Posted: 16 Feb 2022 Last Revised: 24 Jan 2023
University of Georgia - J.M. Tull School of Accounting, University of Georgia, Florida State University and Troy University
Downloads 283 (201,190)

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Regulation; Other Comprehensive Income; Information Content; Market-based perceptions of firm risk

4.

Regulatory Capital and Deferred Tax Assets

Number of pages: 65 Posted: 10 Oct 2019 Last Revised: 15 Mar 2024
Evan Eastman, Anne Ehinger and Cathryn Meegan
Florida State University, Florida State University and Florida State University
Downloads 169 (326,602)
Citation 3

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Deferred Tax Assets, Regulatory Capital, Insurance, Regulation

5.

Accounting Standards and Gains Trading

Number of pages: 69 Posted: 23 Nov 2021 Last Revised: 09 Mar 2024
Florida State University, Florida State University and University of GeorgiaUniversity of Georgia - Department of Insurance, Legal Studies, Real Estate
Downloads 137 (388,060)

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Insurance Accounting, Financial Institutions, Earnings Management, Interest Maintenance Reserves

6.

Regulatory Capital and Catastrophe Risk

Number of pages: 68 Posted: 04 Jun 2023 Last Revised: 11 Mar 2024
Evan Eastman and Kyeonghee Kim
Florida State University and Florida State University
Downloads 127 (419,063)

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Property/Casualty Insurance, Regulatory Capital Management, Climate Change, Homeowners Insurance Price

7.

Asymmetry in Earnings Management Surrounding Targeted Ratings

Number of pages: 62 Posted: 18 May 2021
Evan Eastman, David L. Eckles and Martin Halek
Florida State University, University of Georgia - Department of Insurance, Legal Studies, Real Estate and University of Wisconsin - Madison - Department of Actuarial Science, Risk Management and Insurance
Downloads 91 (520,995)

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Accounting Discretion, Ratings Agencies, Accruals, Earnings Management, Insurance, Reserve Management

8.

The Usefulness of Increased Disclosures for Complex Estimates

Number of pages: 56 Posted: 16 May 2023 Last Revised: 26 Dec 2023
Evan Eastman, Anne Ehinger and Andrea Tillet
Florida State University, Florida State University and University of Wisconsin-Madison
Downloads 85 (543,454)

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Disclosure Quality, Complex Estimates, Insurance

9.

Accounting Discretion and Loss Reserve Discounting: Evidence from the Canadian Property-Casualty Insurance Industry

Number of pages: 49 Posted: 14 Jun 2022
Evan Eastman, David L. Eckles and Mary Kelly
Florida State University, University of Georgia - Department of Insurance, Legal Studies, Real Estate and Wilfrid Laurier University - School of Business & Economics
Downloads 78 (571,894)

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Accounting Discretion, Discount Rates, Insurance, Loss Reserves, Investments

10.

Risk Management and Corporate Lifecycles: Evidence from Reinsurance Purchases

Number of pages: 42 Posted: 17 Nov 2023
Cassandra R. Cole and Evan Eastman
Florida State University - College of Business and Florida State University
Downloads 33 (837,135)

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Insurance, Risk Management, Reinsurance, Lifecycle Theory, Internal Capital Markets