Christopher G. Yust

Texas A&M University

Assistant Professor

430 Wehner

College Station, TX 77843-4353

United States

http://www.christopheryust.com

SCHOLARLY PAPERS

18

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3,005

SSRN CITATIONS
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SSRN RANKINGS

Top 30,892

in Total Papers Citations

14

CROSSREF CITATIONS

14

Scholarly Papers (18)

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 833 (35,758)
Citation 10

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

2.

Are All Activists Created Equal? The Effect of Interventions by Hedge Funds and Other Private Activists on Long-term Shareholder Value

Mays Business School Research Paper No. 2823067
Number of pages: 66 Posted: 18 Aug 2016 Last Revised: 08 Oct 2020
Edward P. Swanson, Glen Young and Christopher G. Yust
Texas A&M University - Mays Business School, Texas State University, San Marcos - Department of Accounting and Texas A&M University
Downloads 599 (55,575)
Citation 4

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Shareholder Activism; Activist Investors; Hedge Funds; Other Private Activists; Shareholder Value; Analyst Recommendations; Institutional Ownership

3.

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 08 Mar 2021
University of Iowa, Texas A&M University - Mays Business School, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 291 (129,624)

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Financial Reporting Fraud, Securities Litigation, AAER, SEC Enforcement, Restatements, Irregularities, Fraud Prediction Models

4.

Internal Control Quality and Bank Risk-Taking and Performance

AUDITING: A Journal of Practice & Theory, forthcoming.
Number of pages: 55 Posted: 03 Jan 2019 Last Revised: 11 May 2021
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 236 (159,466)

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bank performance; bank risk-taking; internal control quality

5.

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

Review of Accounting Studies, forthcoming
Number of pages: 69 Posted: 02 Mar 2018 Last Revised: 27 Nov 2020
Dain C. Donelson, Jennifer L. Glenn and Christopher G. Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 202 (184,823)

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

6.

Spillover Effects in Securities Litigation

Number of pages: 44 Posted: 22 Oct 2019 Last Revised: 17 Jun 2020
Dain C. Donelson, Rachel W. Flam and Christopher G. Yust
University of Iowa, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 194 (191,729)

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Securities Litigation; Financial Reporting; Disclosure; Peer Firm Spillover

7.

Litigation Risk and the Independent Director Labor Market

Number of pages: 48 Posted: 12 Nov 2019 Last Revised: 23 Jun 2020
Dain C. Donelson, Elizabeth Tori and Christopher G. Yust
University of Iowa, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 124 (277,257)

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Director Labor Market; Derivative Litigation; Board Composition; Director Compensation; Litigation Risk; Entire Fairness Standard

8.

Does Media Coverage Cause Meritorious Shareholder Litigation? Evidence from the Stock Option Backdating Scandal

Journal of Law & Economics, Forthcoming
Number of pages: 49 Posted: 24 Jan 2021
Dain C. Donelson, Antonis Kartapanis and Christopher G. Yust
University of Iowa, Texas A&M University - Mays Business School and Texas A&M University
Downloads 118 (287,497)

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Media, Backdating, Shareholder Litigation

9.

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 Iowa, University of Virginia - Darden School of Business and Texas A&M University
Downloads 109 (303,768)
Citation 2

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

10.

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

Journal of Financial Reporting, forthcoming
Number of pages: 49 Posted: 01 Mar 2019 Last Revised: 03 Mar 2021
Dain C. Donelson, Brian Monsen and Christopher G. Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 81 (367,082)
Citation 1

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Directors’ and Officers’ Insurance; Audit Fees; Agency Costs; Financial Reporting; Country-Specific Studies

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, Mays Business School Research Paper No. #3188236
Number of pages: 58 Posted: 16 Jun 2018 Last Revised: 13 Jul 2020
Texas A&M University - Mays Business School, University of Oklahoma, University of Cincinnati - Department of Accounting and Texas A&M University
Downloads 70 (403,311)
Citation 3

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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

12.

Earnings Momentum and Bank Loan Quality

Number of pages: 48 Posted: 24 Nov 2020
Shuping Chen, John M. McInnis and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 42 (502,883)

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banks, earnings growth momentum, financial crisis, loan defaults, bank failures, compensation incentives, benchmark beating

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 Iowa and Texas A&M University
Downloads 39 (528,059)
Citation 2

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

Insurers and Lenders as Monitors During Securities Litigation: Evidence from D&O Insurance Premiums, Interest Rates, and Litigation Costs

Journal of Risk and Insurance, Vol. 86, Issue 3, pp. 663-696, 2019
Number of pages: 34 Posted: 28 May 2020
Dain C. Donelson and Christopher G. Yust
University of Iowa and Texas A&M University
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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 34 (554,905)

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

Tainted Portfolios: How Impairment Accounting Rules Restrict Security Sales

Journal of Business Finance & Accounting, Vol. 46, Issue 5-6, pp. 608-635, 2019
Number of pages: 28 Posted: 27 May 2020
Brett Wooten Cantrell and Christopher G. Yust
University of Mississippi - Patterson School of Accountancy and Texas A&M University
Downloads 1 (813,473)
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auditor expertise, fair value accounting, financial crisis, impairment, OTTI, pro‐cyclical, security sales, standard setting

15.

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 32 (552,434)
Citation 1

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Religiosity, Private Banks, Risk, Performance, Financial Reporting

16.

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

17.

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 Iowa, University of Virginia - Darden School of Business and Texas A&M University

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

18.

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 Iowa and Texas A&M University

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Litigation risk, state corporate law, Nevada, agency costs