Evan Eastman

Florida State University

College of Business

Tallahassee, FL 32306

United States

SCHOLARLY PAPERS

5

DOWNLOADS

489

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (5)

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 266 (141,865)
Citation 1

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Earnings Management, Regulation, Health Insurance

2.

Enterprise Risk Management and Corporate Tax Planning

Number of pages: 46 Posted: 23 Dec 2020 Last Revised: 20 Jul 2021
Evan Eastman, Anne Ehinger and Jianren Xu
Florida State University, Florida State University and University of North Texas
Downloads 133 (263,164)

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

3.

Regulatory Capital Planning and Deferred Tax Assets in a Post-Financial Crisis Environment

Number of pages: 62 Posted: 10 Oct 2019 Last Revised: 16 Apr 2021
Evan Eastman, Anne Ehinger and Cathryn Meegan
Florida State University, Florida State University and Florida State University
Downloads 64 (417,878)
Citation 1

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Deferred Tax Assets, Regulatory Capital, Insurance, Ratings, Regulation

4.

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 26 (588,112)

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

5.

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 0 (794,839)
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