Connie D. Weaver

Texas A&M University

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

16

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CITATIONS
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61

Scholarly Papers (16)

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, Tuck School of Business at Dartmouth and Texas A&M University
Downloads 978 (17,185)
Citation 22

Abstract:

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 and Tuck School of Business at Dartmouth

Abstract:

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

2.

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
Downloads 671 (28,004)
Citation 6

Abstract:

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 and Texas A&M University - Department of Accounting
Downloads 637 (31,917)

Abstract:

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

Abstract:

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

4.

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

Number of pages: 35 Posted: 31 Oct 2002
C. Bryan Cloyd, Lillian F. Mills and Connie D. Weaver
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Texas at Austin - McCombs School of Business and Texas A&M University
Downloads 615 (27,715)
Citation 15

Abstract:

corporate expatriation, inversion, tax haven, merger

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 and University of Iowa - Henry B. Tippie College of Business
Downloads 474 (47,096)

Abstract:

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 and University of Iowa - Henry B. Tippie College of Business
Downloads 114 (201,192)

Abstract:

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, University of Arizona - Department of Accounting and Texas A&M University
Downloads 443 (50,969)

Abstract:

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 Polytechnic Institute & State University - Department of Accounting and Information Systems, Texas A&M University and Texas A&M University
Downloads 343 (67,337)
Citation 2

Abstract:

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

8.

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 Polytechnic Institute & State University - Department of Accounting and Information Systems, National University of Singapore (NUS) and Texas A&M University
Downloads 313 (73,841)
Citation 8

Abstract:

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

9.

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
Downloads 286 (78,301)
Citation 1

Abstract:

IFRS, stock-options, tax benefits, relevance

10.

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
Downloads 280 (81,764)
Citation 1

Abstract:

implicit taxes, competitive advantage, tax reform

11.

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
Downloads 265 (88,366)
Citation 1

Abstract:

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

12.

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 and University of Iowa - Henry B. Tippie College of Business
Downloads 183 (103,693)

Abstract:

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

13.

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 and Duke University - Fuqua School of Business
Downloads 183 (128,214)
Citation 5

Abstract:

Implicit taxes, corporate tax preferences, cost advantage

14.

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, University of Pennsylvania - Accounting Department and Texas A&M University

Abstract:

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

15.

Corporate Taxes and Financing Methods for Taxable Acquisitions

Contemporary Accounting Research, Vol. 22, No. 1, Spring 2004
Posted: 04 Dec 2004
Dan S. Dhaliwal, Kaye J. Newberry and Connie D. Weaver
University of Arizona - Department of Accounting, University of Arizona - Department of Accounting and Texas A&M University

Abstract:

Corporate taxes, foreign tax credit, financing choice, acquisitions

16.

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

Journal of American Taxation Association, Vol. 22, 2000 Supplement
Posted: 27 Jun 2001
Connie D. Weaver
Texas A&M University

Abstract: