Ph.D. Risk Management and Insurance, University of Georgia (2017)
B.S. Economics, Pennsylvania State University (2012)
Accruals
Earnings Management
Taxation
Dr. Evan Eastman is the Independent Life and Accident Insurance Associate Professor in the Department of Risk Management/Insurance, Real Estate and Legal Studies at Florida State University’s College of Business. At the undergraduate level, he teaches risk management and insurance, life and health insurance, and property-casualty insurance options. His research primarily focuses on accounting discretion in the insurance industry.
Eastman received his bachelor’s degree in economics from Pennsylvania State University and his doctoral degree in risk management and insurance from the University of Georgia.
Carson, James M., Evan M. Eastman, David L. Eckles, and Joshua D. Frederick. Forthcoming. Are internal capital markets ex-post efficient? North American Actuarial Journal.
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.
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.
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.
Born, Patricia H., Evan M. Eastman, and W. Kip Viscusi. 2020. Reducing medical malpractice loss reserve volatility through tort reforms. North American Actuarial Journal 24 (4): 626-646.
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.
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.
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.
- Risk Management and Insurance Review (RMIR) Award for Best Article, 2022
- Semi-finalist for the Financial Management Association Best Paper Award in Options & Derivatives, 2020
- Harris Schlesinger Memorial Doctoral Award, 2016
- Semi-finalist for the FMA Best Paper Award in Corporate Finance, 2016
- Hagen Family Foundation Travel Award, 2016
- Mark Dorfman Best Ph.D. Student Paper Award, 2015
