Mary Lea McAnally

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

16

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SSRN CITATIONS
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Top 12,662

in Total Papers Citations

74

CROSSREF CITATIONS

10

Scholarly Papers (16)

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

University of Texas at Austin, Department of Accounting Working Paper
Number of pages: 46 Posted: 27 Apr 2001
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting
Downloads 1,171 (18,690)
Citation 6

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SFAS 115, regulatory risk, risk management, economic consequences of financial reporting

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Posted: 01 May 2002
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting

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SFAS 115, regulatory risk, risk management, economic consequences of financial reporting

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 1,012 (23,248)
Citation 8

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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

3.

How Do Investors Judge the Risk of Financial Items?

Number of pages: 41 Posted: 20 Oct 2003
Lisa Koonce, Mary Lea McAnally and Molly Mercer
University of Texas, Texas A&M University - Department of Accounting and DePaul University
Downloads 748 (36,187)
Citation 15

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risk perception, risk disclosure, decision theory, psychology

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 746 (36,306)
Citation 9

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

5.

Judging the Risk of Financial Instruments: Problems and Potential Remedies

Number of pages: 43 Posted: 23 Jun 2004
Lisa Koonce, Marlys Gascho Lipe and Mary Lea McAnally
University of Texas, University of South Carolina - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 718 (38,232)
Citation 19

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Financial instruments and derivatives, risk judgments, investor behavior

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 665 (41,781)
Citation 16

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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

7.

Behavioral Implications of the Sec Market Risk Disclosures

Number of pages: 38 Posted: 10 Mar 2000
Lisa Koonce, Mary Lea McAnally and Leslie D. Hodder
University of Texas, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 622 (46,355)

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8.

Investor Reactions to Derivative Use: Experimental Evidence

Number of pages: 43 Posted: 26 Feb 2006
Lisa Koonce, Marlys Gascho Lipe and Mary Lea McAnally
University of Texas, University of South Carolina - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 394 (81,588)
Citation 8

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Derivatives, valuation, judgment and decision making

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 334 (98,537)

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IFRS, stock-options, tax benefits, relevance

10.

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 301 (110,493)
Citation 7

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

11.

Debt Reclassification and Capital Market Consequences

Journal of Business Finance & Accounting, Vol. 33, No. 7-8, pp. 1189-1212, September/October 2006
Number of pages: 24 Posted: 03 Oct 2006
Mary Lea McAnally, Jeffrey Gramlich and William J. Mayew
Texas A&M University - Department of Accounting, Carson College of Business and Duke University - Fuqua School of Business
Downloads 19 (574,150)
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12.

How Do Investors Judge the Risk of Derivative and Non-Derivative Financial Items?

Posted: 09 Jun 2001
Lisa Koonce, Mary Lea McAnally and Molly Mercer
University of Texas, Texas A&M University - Department of Accounting and DePaul University

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Derivatives, risk, financial instruments, judgment and decision making

13.

Sec Market-Risk Disclosures: Enhancing Comparability

Posted: 05 Jun 2001
Leslie D. Hodder and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting

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14.

Sec Market Risk Disclosures: Implications for Judgment and Decision Making

Posted: 26 Dec 2000
Leslie D. Hodder, Lisa Koonce and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, University of Texas and Texas A&M University - Department of Accounting

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15.

Banks, Risk and Fas 105 Disclosures

JOURNAL OF ACCOUNTING AUDITING AND FINANCE, Vol 11, No 3, Summer 1996
Posted: 16 Jun 1998
Mary Lea McAnally
Texas A&M University - Department of Accounting

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16.

The Information Content of Earnings and Prices: A Simultaneous Equations Approach

Posted: 04 Sep 1995
William H. Beaver, Mary Lea McAnally and Christopher H. Stinson
Stanford University, Texas A&M University - Department of Accounting and University of Texas at Austin - Department of Accounting

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