Evan Eastman

Florida State University

College of Business

Tallahassee, FL 32306

United States

SCHOLARLY PAPERS

8

DOWNLOADS

952

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (8)

1.

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 317 (140,453)
Citation 1

Abstract:

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Earnings Management, Regulation, Health Insurance

2.

Enterprise Risk Management and Corporate Tax Planning

Number of pages: 48 Posted: 23 Dec 2020 Last Revised: 16 May 2022
Evan Eastman, Anne Ehinger and Jianren Xu
Florida State University, Florida State University and University of North Texas
Downloads 249 (179,482)

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Enterprise Risk Management (ERM), Tax Avoidance, Tax Effectiveness, Tax Planning, Financial Constraints

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: 63 Posted: 16 Feb 2022 Last Revised: 16 May 2022
University of Georgia - J.M. Tull School of Accounting, University of Georgia, Florida State University and University of Georgia
Downloads 131 (313,187)

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ERC, Information Content, Earnings Reclassification, Information Asymmetry

4.

Regulatory Capital and Deferred Tax Assets

Number of pages: 53 Posted: 10 Oct 2019 Last Revised: 24 Oct 2022
Evan Eastman, Anne Ehinger and Cathryn Meegan
Florida State University, Florida State University and Florida State University
Downloads 103 (370,927)
Citation 1

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Deferred Tax Assets, Regulatory Capital, Insurance, Regulation

5.

Accounting for Asset Sales: The Effect on Earnings Smoothing

Number of pages: 37 Posted: 23 Nov 2021 Last Revised: 18 Jan 2022
Florida State University, Florida State University and University of GeorgiaUniversity of Georgia - Department of Insurance, Legal Studies, Real Estate
Downloads 65 (485,249)

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Insurance Accounting, Financial Institutions, Earnings Management, Amortization

6.

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 57 (517,159)

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

7.

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 27 (680,149)

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

8.

Ratings: It's Accrual World

Journal of Risk and Insurance, Vol. 85, Issue 3, pp. 787-809, 2018
Number of pages: 23 Posted: 09 Aug 2018
James M. Carson, Evan Eastman and David L. Eckles
University of Georgia, Florida State University and University of Georgia - Department of Insurance, Legal Studies, Real Estate
Downloads 3 (909,447)

Abstract:

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