The formula you use is the simplest level2 square law model for the transistor. Actual models are not that simple, but for hand calculations your formula should be good. In anyway, you want to get in the ballpark correct schematic sizing when you do hand calculations and then adjust the rest by simulation.
Transconductance can vary with the input common mode if, for example you have your bulks connected to gnd or vdd and then the common mode will change the Vsb and the bulk effect can change the effective transconductance.
Differential voltage can also bring to a change in the transconductance because as you know transconductance changes with the current through the transistor. As you increase the differential voltage you also make the difference in the currents of the two diff pair transistors bigger and they have different transconductances.
These are best seen from simulation.