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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CITATIONS
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57

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 1,140 (13,463)
Citation 1

Abstract:

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

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

Comtemporary Accounting Research, Forthcoming
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

Abstract:

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, Tuck School of Business at Dartmouth and Texas A&M University
Downloads 977 (17,066)
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

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
Downloads 671 (27,803)
Citation 6

Abstract:

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

4.

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 666 (28,363)
Citation 14

Abstract:

risk perception, risk disclosure, decision theory, psychology

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 661 (28,873)
Citation 8

Abstract:

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 and Texas A&M University - Department of Accounting
Downloads 637 (31,668)

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

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 589 (34,921)

Abstract:

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 359 (62,878)
Citation 1

Abstract:

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
Downloads 286 (77,973)
Citation 1

Abstract:

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
Downloads 265 (88,026)
Citation 1

Abstract:

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 (442,967)
Citation 3
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Abstract:

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

Abstract:

Derivatives, risk, financial instruments, judgment and decision making

13.

SEC Market-Risk Disclosures: Enhancing Comparability

Financial Analysts Journal, Vol. 57, No. 2, March/April 2001
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

Abstract:

14.

SEC Market Risk Disclosures: Implications for Judgment and Decision Making

Accounting Horizons, March 2001
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

Abstract:

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

Abstract:

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

Abstract: