Connie D. Weaver

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

19

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CITATIONS
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130

Scholarly Papers (19)

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, Dartmouth College - Tuck School of Business and Texas A&M University - Department of Accounting
Downloads 1,002 (20,878)
Citation 36

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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 Dartmouth College - Tuck 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

2.

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 - Department of Accounting
Downloads 754 (31,828)
Citation 25

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corporate expatriation, inversion, tax haven, merger

3.

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 737 (32,803)
Citation 16

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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 656 (37,816)
Citation 27

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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

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 524 (50,886)
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 119 (232,523)
Citation 1

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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 458 (60,981)

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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 Polytechnic Institute & State University - Department of Accounting and Information Systems, Texas A&M University and Texas A&M University - Department of Accounting
Downloads 364 (80,134)
Citation 1

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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 - Department of Accounting
Downloads 339 (87,009)
Citation 19

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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 - Department of Accounting
Downloads 327 (90,562)
Citation 4

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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 - Department of Accounting
Downloads 314 (94,674)
Citation 1

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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 - Department of Accounting
Downloads 293 (102,051)
Citation 11

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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 - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 255 (118,231)
Citation 1

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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 - Department of Accounting and Duke University - Fuqua School of Business
Downloads 213 (141,280)
Citation 5

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Implicit taxes, corporate tax preferences, cost advantage

14.

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 Notre Dame - Mendoza College of Business, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 148 (196,201)

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tax expense, executive compensation, earnings management, market response

15.

Examining Tax Lobbying in a Competitive Environment: A Game Theory Approach

Number of pages: 52 Posted: 13 Aug 2018
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 28 (470,926)

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tax lobbying, game theory, competitive advantage

16.

Internal Information Quality and Tax-Motivated Income Shifting

Forthcoming, Journal of American Taxation Association, https://doi.org/10.2308/atax-51959
Posted: 02 Nov 2017
Sean T. McGuire, Scott G. Rane 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

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

17.

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 - Department of Accounting

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

18.

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 (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

19.

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 - Department of Accounting

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