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"
Invited for revision at the Journal of Risk and Insurance
Eastman, Evan M., David L. Eckles, and Martin Halek, "Asymmetry in Earnings Management Surrounding Targeted Ratings"
Invited for revision at the Journal of Risk and Insurance
Eastman, Evan M., Joshua D. Frederick, and Charles C. Yang, "Direct and Indirect Effects of Health Insurance Mergers"
Invited for revision at the North American Actuarial Journal
Cole, Cassandra R., and Evan M. Eastman, "Risk Management and Corporate Lifecycles: Evidence from Reinsurance Purchases"
Invited for revision at the Journal of Risk and Insurance
Eastman, Evan M., Kyeonghee Kim, and Marc A. Ragin, "Accounting Standards and Gains Trading"
Invited for revision at the Journal of Risk and Insurance
Eastman, Evan M., Anne C. Ehinger, and Cathryn M. Meegan, "Regulatory Capital and Deferred Tax Assets"
Submitted
Eastman, Evan M., and Kyeonghee Kim, "Regulatory Capital and Catastrophe Risk"
Submitted
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
Excellence in Reviewing at the Journal of Risk and Insurance
2023 Florida State University Provost's Faculty Travel Grant
2022 Risk Management and Insurance Review (RMIR) Award for Best Article
2020 Semi-Finalist for the Financial Management Association Best Paper Award in Options & Derivatives for "Enterprise Risk Management and Financial Misconduct"
2018 First Year Assistant Professor Award
2017 Florida State University Provost's Faculty Travel Grant
2016 Southern Risk and Insurance Association Harris Schlesinger Memorial Doctoral Research Award for "Medical Loss Ratio Malpractice?"
2016 Semi-finalist for the Financial Management Association Best Paper Award in Corporate Finance for "Asymmetry in Earnings Management Surrounding Targeted Ratings"
2016 Hagen Family Foundation Travel Award for "Medical Loss Ratio Malpractice?"
2016 University of Georgia RMIN Ph.D. Student Summer Research Scholarship
Delta Insurance Co. & Atlantic American Corp, Insurance Support Fund
2015 University of Georgia Research Foundation and Graduate School Foreign Travel Assistance Award for travel to Munich, Germany
2015 University of Georgia RMIN Ph.D. Student Summer Research Scholarship
2015 Western Risk and Insurance Association Mark Dorfman Best Ph.D. Student Paper Award for "Target Financial Strength Ratings and Insurer Loss Reserve Errors"
2014 Southern Risk and Insurance Association Best Doctoral Student Paper Award for "Target Financial Strength Ratings and Insurer Loss Reserve Errors"
2014 S.S. Huebner Doctoral Colloquium Scholar
Knox Ph.D Scholarship
State Farm Insurance/Drew Hamilton Scholarship
PRESENTATIONS
2024
American Real Estate and Urban Economics Association Annual Meeting; San Francisco, CA [Scheduled]
American Accounting Association Annual Meeting; Washington, D.C. [Scheduled]
American Risk and Insurance Association Annual Meeting; Denver, CO [Scheduled]
Risk Theory Society Annual Seminar; Iowa City, IA
Eastern Finance Association Annual Meeting; St. Petersburg, FL
Allied Social Sciences Association Annual Meeting; San Antonio, TX
Hawaii Accounting Research Conference Annual Meeting; Honolulu, HI
2023
CEAR/MRIC Behavioral Insurance Workshop; Atlanta, GA
Southern Risk and Insurance Association Annual Meeting; Savannah, GA
University of North Texas; Denton, TX
American Risk and Insurance Association Annual Meeting; Washington, D.C.
2022
Southern Risk and Insurance Association Annual Meeting; New Orleans, LA
Conference on Financial Economics and Accounting; Atlanta, GA
American Accounting Association Annual Meeting; San Diego, CA
American Risk and Insurance Association Annual Meeting; Long Beach, CA
Hawaii Accounting Research Conference Annual Meeting; Virtual
Egyptian Online Seminar in Business Accounting and Economics; Virtual
2021
Financial Management Association Annual Conference; Virtual
American Accounting Association Annual Meeting; Virtual
American Risk and Insurance Association Annual Meeting; Virtual
Canadian Academic Accounting Association Annual Conference; Virtual
University of North Texas Accounting Research Conference; Virtual
Financial Accounting and Reporting Section Midyear Meeting; Virtual
2020
Southern Risk and Insurance Association Annual Meeting; Virtual
Financial Management Association Annual Meeting; Virtual
American Accounting Association Annual Meeting; Virtual
World Risk and Insurance Economics Congress; Virtual
American Taxation Association Midyear Meeting; Fort Worth, TX
American Accounting Association Auditing Midyear Meeting; Houston, TX
Western Risk and Insurance Association Annual Meeting; Puerto Vallarta, Mexico
2019
Southern Risk and Insurance Association Annual Meeting; Charleston, SC
Southern Economic Association Annual Meeting; Fort Lauderdale, FL
CPA Ontario Centre for Capital Markets and Behavioural Decision Making, Wilfrid Laurier University; Waterloo, Canada
Vietnam Symposium in Banking and Finance; Hanoi, Vietnam
American Risk and Insurance Association Annual Meeting; San Francisco, CA
Western Risk and Insurance Association Annual Meeting; Monterey, CA
2018
Southern Risk and Insurance Association Annual Meeting; Orlando, FL
Robert A. Hedges Research Seminar Series, Temple University; Philadelphia, PA
American Risk and Insurance Association Annual Meeting; Chicago, IL
Asia-Pacific Risk and Insurance Association Annual Meeting; Singapore
Western Risk and Insurance Association Annual Meeting; Las Vegas, NV
2017
Southern Risk and Insurance Association Annual Meeting; Nashville, TN
Financial Management Association Annual Meeting; Boston, MA
American Risk and Insurance Association Annual Meeting; Toronto, ON
Asia-Pacific Risk and Insurance Association Annual Conference; Poznan, Poland
American Real Estate and Urban Economics Association Annual Meeting; Chicago, IL
Western Risk and Insurance Association Annual Meeting; Santa Barbara, CA
2016
Southern Risk and Insurance Association Annual Meeting; Savannah, GA
Florida State University; Tallahassee, FL
Financial Management Association Annual Meeting; Las Vegas, NV
Chubb Insurance Research Symposium, St. John's University; New York, NY
European Group of Risk and Insurance Economists Annual Meeting; Limassol, Cyprus
American Risk and Insurance Association Annual Meeting; Cambridge, MA
University of Georgia Economics Department Brown Bag Workshop; Athens, GA
Florida State University/University of Georgia Research Symposium; Tallahassee, FL
2015
Southern Risk and Insurance Association Annual Meeting; New Orleans, LA
World Risk and Insurance Economics Congress; Munich, Germany
University of Georgia Economics Department Brown Bag Workshop; Athens, GA
Florida State University/University of Georgia Research Symposium; Athens, GA
Western Risk and Insurance Association Annual Meeting; Scottsdale, AZ
2014
Southern Risk and Insurance Association Annual Meeting; Charleston, SC
American Risk and Insurance Association Annual Meeting; Seattle, WA
1st Annual S.S. Huebner Foundation Doctoral Colloquium; Seattle, WA
2013
Southern Risk and Insurance Association Annual Meeting; Orlando, FL
REFEREE SERVICE
Accounting Forum
Geneva Papers on Risk and Insurance--Issues and Practice
Journal of Insurance Issues
Journal of Insurance Regulation
Journal of Risk and Insurance
North American Actuarial Journal
Risk Management and Insurance Review
Risks
TEACHING
Florida State University, Department of Risk Management/Insurance, Real Estate, and Legal Studies
RMI 3011: Risk Management/Insurance
Fall 2017, Fall 2018, Fall 2019
RMI 4015: Life/Health Insurance
Fall 2017
RMI 4292: Property and Casualty Insurer Operations
Fall 2018, Fall 2019, Fall 2020, Fall 2021, Fall 2022, Fall 2023 , Fall 2024 [Scheduled]
RMI 5710C: Insurance Company Operations (Masters; Online)
Spring 2021, Spring 2022 , Spring 2023, Spring 2024
RMI 6395: Seminar on the Theory of Risk and Insurance (Ph.D.)
Spring 2023
University of Georgia, Department of Insurance, Legal Studies, and Real Estate
RMIN 4000: Risk Management and Insurance
Summer 2014, Fall 2014, Spring 2015, Fall 2015, Spring 2016, Fall 2016, Spring 2017