Mary Lea McAnally

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

  • Texas A&M University - Department of Accounting

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    • Tel: 979-845-5017
    • Fax: 979-845-0014
SCHOLARLY PAPERS

15

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6,804

TOTAL CITATIONS
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Top 11,738

in Total Papers Citations

134

Scholarly Papers (15)

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1.

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

Downloads 1,256 (33,230)
Citation 14

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 1,256 (32,683)
Citation 14

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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

2.

Executive Stock Options, Missed Earnings Targets and Earnings Management

Downloads 1,091 (40,732)
Citation 29

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 1,091 (40,113)
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

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 831 (59,715)
Citation 17

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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
Anwer S. Ahmed, Mary Lea McAnally, Stephanie J. Rasmussen and Connie D. Weaver
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 806 (62,065)
Citation 9

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

5.

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

Downloads 786 (64,117)
Citation 18

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

Number of pages: 49 Posted: 08 Dec 2004
Leslie D. Hodder, William J. Mayew, Connie D. Weaver and Mary Lea McAnally
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 786 (63,164)
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
Leslie D. Hodder, William J. Mayew, Mary Lea McAnally and Connie D. Weaver
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.

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 786 (64,117)
Citation 22

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Financial instruments and derivatives, risk judgments, investor behavior

7.

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 446 (130,317)
Citation 17

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Derivatives, valuation, judgment and decision making

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 407 (145,068)

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IFRS, stock-options, tax benefits, relevance

9.

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 341 (176,425)
Citation 8

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

10.

Debt Reclassification and Capital Market Consequences

Number of pages: 35 Posted: 14 Feb 2023
Jeffrey Gramlich, William J. Mayew and Mary Lea McAnally
Carson College of Business, Duke University - Fuqua School of Business and Texas A&M University - Department of Accounting
Downloads 54 (735,774)

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Debt classification, economic consequences, debt ratings, market value of equity

11.

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

12.

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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13.

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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14.

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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15.

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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