Connie D. Weaver

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 12,284

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Top 12,284

in Total Papers Downloads

8,165

TOTAL CITATIONS
Rank 15,715

SSRN RANKINGS

Top 15,715

in Total Papers Citations

98

Scholarly Papers (20)

Executive Stock Options, Missed Earnings Targets and Earnings Management

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 49 Posted: 21 Aug 2006
Mary Lea McAnally, Anup Srivastava and Connie D. Weaver
Texas A&M University - Department of Accounting, University of Calgary - Haskayne School of Business and Texas A&M University - Department of Accounting
Downloads 1,108 (41,130)
Citation 29

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Stock Options, Earnings Management, Miss Earnings Targets, Book-Tax Difference, Meet or Beat Targets, Backdating Option Grant Dates, Earnings Distribution, Accruals, Deferred Tax

Executive Stock Options, Missed Earnings Targets and Earnings Management

Accounting Review, Forthcoming
Posted: 27 Jun 2007
Mary Lea McAnally, Connie D. Weaver and Anup Srivastava
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of Calgary - Haskayne School of Business

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Stock Options, Earnings Management, Miss Earnings Targets, Book-Tax Difference, Meet or Beat Targets, Backdating Option Grant Dates, Earnings Distribution, Accruals, Deferred Tax

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 57 Posted: 09 Feb 2012 Last Revised: 14 Feb 2012
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 689 (78,431)
Citation 4

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New Economy, Tax Avoidance, Economic Trends, Investments in Tax Planning

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

Number of pages: 57 Posted: 15 Nov 2011 Last Revised: 22 Sep 2014
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 175 (356,707)

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Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries

Number of pages: 35 Posted: 31 Oct 2002
Virginia Tech - Department of Accounting and Information Systems, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and Texas A&M University - Department of Accounting
Downloads 849 (60,460)
Citation 16

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corporate expatriation, inversion, tax haven, merger

4.

How Costly is the Sarbanes Oxley Act? Evidence on the Effects of the Act on Corporate Profitability

Number of pages: 47 Posted: 29 Sep 2009
Texas A&M University - Mays Business School, Texas A&M University - Department of Accounting, University of Texas at Arlington and Texas A&M University - Department of Accounting
Downloads 820 (63,403)
Citation 9

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Sarbanes Oxley Act, Operating profitability, Net realized costs, Cost of compliance, Small firms

Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?

Number of pages: 49 Posted: 08 Dec 2004
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 803 (64,202)
Citation 18

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Employee stock options, Black-Scholes, managerial discretion, accounting contextual disclosures

Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?

Contemporary Accounting Research, Vol. 23, No. 4, Winter 2006
Posted: 14 Jul 2006
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

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Employee stock options, Black-Scholes, managerial discretion, accounting contextual disclosures

6.

Do Taxes Affect the Use of Debt in Financing Corporate Acquisitions?

Number of pages: 42 Posted: 07 Mar 2002
Dan S. Dhaliwal, Kaye J. Newberry and Connie D. Weaver
University of Arizona - Department of Accounting (deceased), University of Arizona - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 505 (117,688)

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Financing choice, Corporate acquisitions, Taxes

7.

Does Ownership Structure Affect Corporations' Responses to Lower Dividend Tax Rates? An Analysis of Public and Private Banks

Number of pages: 41 Posted: 30 May 2005
C. Bryan Cloyd, John R. Robinson and Connie D. Weaver
Virginia Tech - Department of Accounting and Information Systems, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 444 (137,411)

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Dividend policy, dividend taxes, Closely-held corporations, Bank holding companies

8.

Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation

Number of pages: 48 Posted: 04 Sep 2009
Mary Lea McAnally, Sean T. McGuire and Connie D. Weaver
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 421 (146,154)

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IFRS, stock-options, tax benefits, relevance

9.

Tax Management, Sustainable Competitive Advantage, and the Effects of Tax Reform

Number of pages: 33 Posted: 31 Oct 2002
James R. Boatsman, Sanjay Gupta and Connie D. Weaver
Arizona State University (ASU) - School of Accountancy, Michigan State University - Eli Broad College of Business and Texas A&M University - Department of Accounting
Downloads 395 (157,160)
Citation 1

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implicit taxes, competitive advantage, tax reform

10.

Ticks and Tax: The Joint Effects of Price Discreteness and Taxation on Ex Dividend Day Returns

Number of pages: 40 Posted: 08 Jun 2004
C. Bryan Cloyd, Oliver Zhen Li and Connie D. Weaver
Virginia Tech - Department of Accounting and Information Systems, National University of Singapore (NUS) and Texas A&M University - Department of Accounting
Downloads 376 (166,078)
Citation 9

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Ex-day, Dividend taxation, Price discreteness, Tick size

11.

Incentives, Opportunities, and Earnings Management Using Tax Expense

Number of pages: 56 Posted: 07 Jul 2018 Last Revised: 22 May 2019
Erik Beardsley, Mehmet Kara and Connie D. Weaver
University of Illinois, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 366 (171,146)

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tax expense, executive compensation, earnings management, market response

12.

The Influence of Tax and Non-Tax Factors on Banks' Choice of Organizational Form

Number of pages: 46 Posted: 06 May 2002
Leslie D. Hodder, Mary Lea McAnally and Connie D. Weaver
Indiana University - Kelley School of Business - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 348 (180,806)
Citation 8

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organizational form, S-corporation, regulatory costs, strategic behavior, deferred tax

13.

Flexible Business Models and Firms’ Financial Reporting Practices

Number of pages: 57 Posted: 21 Feb 2014
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 316 (200,525)
Citation 2

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Business Models, Earnings Benchmarks, Earnings Management, Resource-based view of firm

14.

The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86

McCombs Research Paper Series No. ACC-05-09
Number of pages: 58 Posted: 19 Dec 2008 Last Revised: 23 Jun 2011
Ross Jennings, Connie D. Weaver and William J. Mayew
University of Texas at Austin - Department of Accounting, Texas A&M University - Department of Accounting and Duke University - Fuqua School of Business
Downloads 273 (233,732)
Citation 2

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Implicit taxes, corporate tax preferences, cost advantage

15.

Lobbying with the Competition: Do Firm Differentiation, Law Specificity, and Firm Strategy Matter?

Number of pages: 52 Posted: 13 Aug 2018 Last Revised: 29 Oct 2019
Adam J. Olson, Frances M. Tice and Connie D. Weaver
University of Cincinnati - Department of Accounting, University of Colorado at Boulder - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 148 (412,151)

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corporate lobbying, firm differentiation, law specificity, firm strategy

16.

Check Your Attitude: An Examination of Companies' Attitude Toward Tax Enforcement

Number of pages: 57 Posted: 12 Jan 2023
Hannah W. Judd, Sean T. McGuire, Connie D. Weaver and Junwei Xia
Brigham Young University - School of Accountancy, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 129 (462,442)

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Attitude; tax enforcement; uncertain tax positions; investor perceptions

17.

Internal Information Quality and Tax-Motivated Income Shifting

Forthcoming, Journal of American Taxation Association, https://doi.org/10.2308/atax-51959, Mays Business School Research Paper No. 3062247
Posted: 02 Nov 2017
Sean T. McGuire, Scott G. Rane and Connie D. Weaver
Texas A&M University - Department of Accounting, University of Florida - Fisher School of Accounting and Texas A&M University - Department of Accounting

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Tax-motivated income shifting, Transfer pricing, Internal information quality, Tax avoidance, International taxation

18.

Performance Measurement of Corporate Tax Departments

The Accounting Review, Vol. 85, No. 3, May 2010
Posted: 30 Jul 2007 Last Revised: 25 Jan 2014
John R. Robinson, Stephanie A. Sikes and Connie D. Weaver
Texas A&M University - Department of Accounting, University of Pennsylvania - Accounting Department and Texas A&M University - Department of Accounting

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Tax department, effective tax rate, profit centers, managerial incentives

19.

Corporate Taxes and Financing Methods for Taxable Acquisitions

Posted: 04 Dec 2004
Dan S. Dhaliwal, Kaye J. Newberry and Connie D. Weaver
University of Arizona - Department of Accounting (deceased), University of Arizona - Department of Accounting and Texas A&M University - Department of Accounting

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Corporate taxes, foreign tax credit, financing choice, acquisitions

20.

Divestiture Structure and Tax Attributes: Evidence from the Omnibus Budget Reconciliation Act of 1993

Posted: 27 Jun 2001
Connie D. Weaver
Texas A&M University - Department of Accounting

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