CV

PDF Version: CV (October 2023)

EDUCATION

Ph.D. Risk Management and Insurance, University of Georgia, 2017 

B.S. Economics, The Pennsylvania State University, 2012

PUBLICATIONS

Eastman, Evan M., Anne C. Ehinger, and Jianren Xu, Forthcoming, "Enterprise Risk Management and Corporate Tax Planning," Journal of Risk and Insurance. Accepted: 2024

Eastman, Evan M., Joshua D. Frederick, and J. Bradley Karl,  Forthcoming, "Capital Structure and Financing in the Health Insurance Industry: Evidence from the Affordable Care Act," Journal of Insurance Issues. Accepted: 2023. 

Carson, James M., Evan M. Eastman, David L. Eckles, and Joshua D. Frederick, 2023, "Are Internal Capital Markets Ex-Post Efficient?," North American Actuarial Journal, 27(4): 630-655.  Accepted: 2022.

Born, Patricia H., Evan M. Eastman, and E. Tice Sirmans, 2023, "Managed Care or Carefully Managed? Management of Underwriting Profitability by Health Insurers," Geneva Papers on Risk and Insurance--Issues and Practice, 48(1): 5-31. Accepted: 2021.

Eastman, Evan M., and Jianren Xu, 2021, "Market Reactions to Enterprise Risk Management Adoption, Incorporation by Ratings Agencies, and ORSA Act Passage," Risk Management and Insurance Review, 24(2): 151-180. Accepted: 2021.

Eastman, Evan M., David L. Eckles, and Andrew Van Buskirk, 2021, "Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act," The Accounting Review, 96(2): 231-259. Accepted: 2020. 

Born, Patricia H., Evan M. Eastman, and W. Kip Viscusi, 2020, "Reducing Medical Malpractice Loss Reserve Volatility through Tort Reform," North American Actuarial Journal, 24(4): 626-646. Accepted: 2020.

Barth, Michael M., Evan M. Eastman, and David L. Eckles, 2019, "It's About Time: An Examination of Loss Reserve Development Time Horizons, " North American Actuarial Journal, 23(2): 143-168. Accepted: 2018.

Berry-Stölzle, Thomas R., Evan M. Eastman, and Jianren Xu, 2018, "CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers' Reserve Errors," North American Actuarial Journal, 22(3): 380-404. Accepted: 2017.

Carson, James M., Evan M. Eastman, and David L. Eckles, 2018, "Ratings: It's Accrual World," Journal of Risk and Insurance, 85(3): 787-809. Accepted: 2016.

PAPERS UNDER REVIEW


Eastman, Evan M., David L. Eckles, Martin Halek, and Lawrence S. Powell, "Earnings Management, Executive Compensation, and Ownership Structure" 

Eastman, Evan M., David L. Eckles, and Martin Halek, "Asymmetry in Earnings Management Surrounding Targeted Ratings"

Eastman, Evan M.,  Joshua D. Frederick, and Charles C. Yang, "Direct and Indirect Effects of Health Insurance Mergers"

Cole, Cassandra R., and Evan M. Eastman, "Risk Management and Corporate Lifecycles: Evidence from Reinsurance Purchases"

Eastman, Evan M., Kyeonghee Kim, and Marc A. Ragin, "Accounting Standards and Gains Trading"

Eastman, Evan M., Anne C. Ehinger, and Cathryn M. Meegan, "Regulatory Capital and Deferred Tax Assets"

Eastman, Evan M., and Kyeonghee Kim, "Regulatory Capital and Catastrophe Risk"

WORKING PAPERS

Campbell, John L., James M. Carson, Evan M. Eastman, and Dan Yang, "The Capital Market Consequences Associated with Classifying Unrealized Gains and Losses on Available-For-Sale (AFS) Securities in GAAP Net Income."

Eastman, Evan M., Chan Li, Lili Sun, and Jianren Xu, "Enterprise Risk Management and Financial Misconduct"

Eastman, Evan M., Anne C. Ehinger, and Andrea Tillet, "The Usefulness of Disaggregated Disclosures for Complex Estimates"

Eastman, Evan M., Kyeonghee Kim, and Tingyu Zhou, "Homeowners Insurance and Housing Prices"

Eastman, Evan M., David L. Eckles, and Mary Kelly, "Accounting Discretion and Loss Reserve Discounting: Evidence from the Canadian Property-Casualty Insurance Industry"

Carson, James M.,  Evan M. Eastman, and Dan Yang, "Capital Structure, Financial Strength Ratings, and Market Discipline"

Born, Patricia H., Evan M. Eastman, and Paul C. Schriefer, "Errors in Claim-Level Reserving: Evidence from Medical Malpractice Claims"

Barth, Michael M., Evan M. Eastman, and Robert W. Klein, "Insurance Solvency Regulation in the Shadows: Evidence and Effects of Informal Regulatory Intervention"

Eastman, Evan M., Olga Kanj, and Mary Kelly, "Personal Characteristics and Accounting Estimates: Evidence from CEOs, Actuaries, and Reported Loss Reserves"

Eastman, Evan M., "Managerial Style and Accounting Discretion: Evidence from the Property-Casualty Insurance Industry"

Eastman, Evan M., David L. Eckles, Mary Kelly, and Anne Kleffner, "Eh-ccruals: Regulatory Impacts on the Reporting of Loss Reserves"

Buschbom, Stephen L., and Evan M. Eastman, "Risk Capital, Yield, and Strategic Liquidation: Evidence from Structured Fixed Income Portfolio Management"

Eastman, Evan M., and Anne C. Ehinger, "Innovation and Cost of Capital: An Examination of the 2010 Affordable Care Act"

Born, Patricia H., Evan M. Eastman, and Kyeonghee Kim, "How Has the COVID-19 Pandemic Impacted Private U.S. Health Insurers?"

Born, Patricia H., Evan M. Eastman, and Dana Telljohann, "Bad Faith Claims Litigation in the Property-Casualty Insurance Industry" 

WORKS IN PROGRESS

Eastman, Evan M., Anne C. Ehinger, and Jianren Xu, "Enterprise Risk Management, Corporate Transparency, and Disclosure"

Eastman, Evan M., and Anne C. Ehinger, "Voluntary Disclosure and Moral Hazard"

Carson, James M., Evan M. Eastman, Robert E. Hoyt, and Kyeonghee Kim, "Unemployment Benefits During the Pandemic and Life Insurance Disintermediation"

Eastman, Evan M., David L. Eckles, and Mary Kelly, "Regulatory Frictions in Insurance Markets: Evidence from Changes to Risk-Based Capital Standards"

Choi, Jaewon, Evan M. Eastman, Kyeonghee Kim, and Jiyeon Yun, "Fixing Shadow (re)Insurance?"

Eastman, Evan M., Steve M. Miller, and Po-Lin Wang, "A Text-Based Measure of Corporate Risk Management"

Eastman, Evan M., and Dana Telljohann, "Does Regulation Lead to Manipulation? The Impact of Regulation on Property-Casualty Insurer Loss Reserves"

AWARDS AND SCHOLARSHIPS

PRESENTATIONS

REFEREE SERVICE

TEACHING

Florida State University, Department of Risk Management/Insurance, Real Estate, and Legal Studies

University of Georgia, Department of Insurance, Legal Studies, and Real Estate