Antonio Lopo Martinez

University of Coimbra

PhD Candidate

Pátio das Escolas

Coimbra

Portugal

University of Salamanca

Campus Miguel de Unamuno

Salamanca, Salamanca 23007

Spain

SCHOLARLY PAPERS

38

DOWNLOADS
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Top 14,706

in Total Papers Downloads

4,459

SSRN CITATIONS

5

CROSSREF CITATIONS

0

Ideas:
“  I'm currently working on Tax Aggressiveness, Tax Law, International Tax Law, WTO Law, Accounting Law and Financial Reporting Accounting.  ”

Scholarly Papers (38)

1.

Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil

Number of pages: 20 Posted: 24 Apr 2010
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 663 (51,826)

Abstract:

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Earnings management by accounting choices, earnings management by operational decisions, discretionary accruals, real earnings management

2.

Audit Firm Rotation and Earnings Management in Brazil

Number of pages: 19 Posted: 15 Jul 2010
Antonio Lopo Martinez, Antonio Lopo Martinez and Graciela Mendes Ribeiro Reis
University of Coimbra and Federal University of Bahia (UFBA)
Downloads 657 (52,469)
Citation 2

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Audit firm rotation, independent auditing, earnings management

3.

Ownership and Control Structure, Corporate Governance and Income Smoothing in Brazil

Number of pages: 32 Posted: 01 Aug 2010
Damiana Torres, Adriano Leal Bruni, Antonio Lopo Martinez, Antonio Lopo Martinez and Miguel Angel Rivera
affiliation not provided to SSRN, Federal University of Bahia (UFBA), University of Coimbra and Federal University of Bahia (UFBA)
Downloads 450 (84,119)

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Ownership and control structure, corporate governance, income smoothing

4.

Accounting Information Inconsistencies and Their Effects on Insolvency Prediction Models

Number of pages: 23 Posted: 11 Mar 2010
Ricardo Lopes Cardoso, Alexandre Mendes, Poueri do Carmo Mário, Antonio Lopo Martinez, Antonio Lopo Martinez and Felipe Ramos Ferreira
Brazilian School of Public and Business Administration, Université Paris VI Pierre et Marie Curie - Center for Interdisciplinary Research in Biology (CIRB), FACE/UFMG, University of Coimbra and EBAPE/FGV
Downloads 279 (142,958)

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insolvency, inconsistency, earnings management, health maintenance organization

5.

Earnings Management in Brazil: Motivation and Consequences

Number of pages: 29 Posted: 04 Aug 2010
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 257 (155,342)
Citation 2

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Earnings Management, Net income, Capital market incentives

6.

Risk Agencies, Bond Ratings and Income Smoothing in Public Bond Offering in Brazil

Number of pages: 30 Posted: 15 Sep 2010
Antonio Lopo Martinez, Antonio Lopo Martinez and Miguel Angel Rivera
University of Coimbra and Federal University of Bahia (UFBA)
Downloads 240 (166,069)

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Income Smoothing, Ratings, Risk Agencies, Bonds

7.

Efficient Tax Planning: An Analysis of Its Relationship with Market Risk

Number of pages: 32 Posted: 10 Nov 2012
André Vello, Antonio Lopo Martinez and Antonio Lopo Martinez
FUCAPE Business School and University of Coimbra
Downloads 179 (217,607)

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Tax planning, corporate governance, market risk

8.

Analysts’ Recommendations and Stock Performance: An Empirical Study of Brazilian Public Companies

Number of pages: 23 Posted: 05 Jun 2010
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 122 (296,024)

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Recommendations, Analysts, Stock Returns, Investment Analysis

9.

Why is IFRS Not a Good Starting Point for a Tax Base?

Number of pages: 32 Posted: 30 May 2019
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 119 (301,425)
Citation 1

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Common Corporate Tax Base, IFRS, Tax Principles, Tax Accounting

10.

Tax Aggressiveness and Big4 Audit Firms

Number of pages: 24 Posted: 08 Jun 2020
Antonio Lopo Martinez, Antonio Lopo Martinez and Carla Hartmann
University of Coimbra and affiliation not provided to SSRN
Downloads 109 (320,460)

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Tax Aggressiveness, Big4, Independent audit

11.

Adoption of IFRS and the Properties of Analysts’ Forecasts: The Brazilian Case

Number of pages: 26 Posted: 28 Sep 2012
Antonio Lopo Martinez, Antonio Lopo Martinez and Miguel Carlos Ramos Dumer
University of Coimbra and affiliation not provided to SSRN
Downloads 105 (328,698)

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Earnings forecast, analysts, accuracy, bias, IFRS

12.

Tax Law Readability and Tax Complexity

Number of pages: 21 Posted: 23 Aug 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Raimundo da Silva
University of Coimbra and FUCAPE Business School
Downloads 102 (335,081)
Citation 1

Abstract:

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Readability, Tax Compliance, Tax Complexity

13.

Analysts as Gatekeepers in Brazil: Analysts’ Coverage and Earnings Management

Number of pages: 18 Posted: 24 Apr 2010
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 98 (344,034)

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Analysts’ coverage, earnings management, earnings forecasts, corporate governance

14.

Tax Aggressiveness as a Determining Factor of Accounting Conservatism in Brazil

Number of pages: 17 Posted: 03 Jun 2021 Last Revised: 03 Aug 2021
Antonio Lopo Martinez, Antonio Lopo Martinez, Jorge Luiz Santana Júnior and Thiago Sena
University of Coimbra, University of São Paulo (USP) and affiliation not provided to SSRN
Downloads 92 (358,048)

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Conservative accounting, tax aggressiveness, tax income, effective tax rate

15.

Effect of Tax Aggressiveness on CEO Turnover

Number of pages: 22 Posted: 15 Aug 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Flávio Oliveira Brito
University of Coimbra and FUCAPE Business School
Downloads 92 (358,048)
Citation 1

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Tax Aggressiveness; CEO Turnover; Chief Executive Officer

16.

Tax Aggressiveness and Earnings Persistence and Its Components

Number of pages: 21 Posted: 24 Dec 2019
Ederaldo Lima, Claudia Alves Perez, Antonio Lopo Martinez and Antonio Lopo Martinez
Fucape Business School, FUCAPE Business School and University of Coimbra
Downloads 89 (365,597)

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Earnings persistence; Tax aggressiveness; Book-tax differences; Effective tax rates

17.

Beneficial Ownership Transparency: Accomplishment and Obstacles

Number of pages: 25 Posted: 07 Apr 2021
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 84 (378,693)

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beneficial ownership, central registry, corruption, tax abuse, transparency

18.

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

Number of pages: 24 Posted: 03 Jun 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Aline Maioli Rodrigues
University of Coimbra and affiliation not provided to SSRN
Downloads 79 (392,599)

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Tax aggressiveness; Corporate diversification; Single-segment

19.

Business Strategy and Tax Aggressiveness in Brazil

Number of pages: 29 Posted: 10 Apr 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Bruno Afonso Ferreira
University of Coimbra and Fucape Business School
Downloads 79 (392,599)
Citation 2

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Strategy, Prospector, Defender, Analyzer, Tax Aggressiveness

20.

The Relation Between Operational Efficiency and Tax Aggressiveness in Brazil

Number of pages: 27 Posted: 20 Feb 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Eloy Paste Junior
University of Coimbra and Independent
Downloads 74 (407,402)

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Tax Aggressiveness. Operational Efficiency. Data envelopment analysis (DEA)

21.

Tax Morals and the Brazilian Citizen: Empirical Study

Number of pages: 25 Posted: 20 Feb 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Marcelo Lopes Bello Coelho
University of Coimbra and FUCAPE Business School
Downloads 66 (433,138)
Citation 1

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Tax morals. fiscal compliance. tax evasion.

22.

Transparência do Beneficiário Efetivo: Conquistas e Desafios na Prevenção da Corrupção e dos Abusos Fiscais (Transparency on Beneficial Ownership: Achievements and Challenges in the Prevention of Corruption and Tax Abuse)

Working Paper Boletim de Ciências Económicas No. 22, Instituto Jurídico, Faculdade de Direito Universidade de Coimbra, 2018; ISBN 978-989-8891-29-7
Number of pages: 52 Posted: 21 Dec 2018
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 58 (461,695)

Abstract:

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beneficial ownership, central registry, corruption, tax Abuse, transparency

23.

Corporate Electoral Donations and Tax Aggressiveness

Number of pages: 24 Posted: 02 May 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Hettore Sias Telles
University of Coimbra and CONTABILIDADE SIAS
Downloads 45 (515,219)

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tax aggressiveness, political connections, donations, campaign financing

24.

Tax Aggressiveness, Market and Idiosyncratic Risks in Brazil

Number of pages: 23 Posted: 03 Jun 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Welliton Botão Martins
University of Coimbra and affiliation not provided to SSRN
Downloads 41 (534,024)

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Tax aggressiveness; Market risk; Idiosyncratic risk

25.

Determinants and the Impact of COVID-19 Pandemic Crisis in the Continuity of Cooperative Health Plan Operators Through Liquidity

Number of pages: 24 Posted: 07 Jun 2021
Ederaldo Lima, Aziz Beiruth, Antonio Lopo Martinez and Antonio Lopo Martinez
Fucape Business School, Independent and University of Coimbra
Downloads 35 (564,616)

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Cooperatives health plan operator; continuity; liquidity ratios; COVID-19

26.

Principio da Transparência na OMC (Principle of Transparency in the WTO)

Working Paper Boletim de Ciências Económicas No. 16 / Instituto Jurídico / Faculdade de Direito Universidade de Coimbra; ISBN 978-989-8787-82-8
Number of pages: 114 Posted: 20 Dec 2018
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 34 (569,971)

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Princípio da Transparência; acordos comerciais; comércio internacional; OMC

27.

Tax Aggressiveness in Brazilian Companies with Foreign Capital Participation

Number of pages: 17 Posted: 28 May 2020
Antonio Lopo Martinez, Antonio Lopo Martinez and Clébio Bis
University of Coimbra and FUCAPE Business School
Downloads 33 (575,383)

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Foreign Capital Participation, Tax Aggressiveness, Tax Planning

28.

Tax Aggressiveness of Government-Controlled Corporations in Brazil

Number of pages: 22 Posted: 13 Feb 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Fabio Pereira Motta
University of Coimbra and affiliation not provided to SSRN
Downloads 32 (580,847)
Citation 1

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Tax Aggressiveness, Political Risk, Government-Controlled Corporations

29.

Earnings Management in Health Plan Companies in Brazil

Number of pages: 23 Posted: 06 Jun 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Flávio Alves de Carvalho
University of Coimbra and affiliation not provided to SSRN
Downloads 31 (586,598)

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Health plan companies; Sustainability in the market; Earnings management; Modified Jones model

30.

Do Brazilian Publicly Traded Companies That Pay Less Tax Create More Jobs?

Number of pages: 19 Posted: 03 Jun 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Raimundo da Silva
University of Coimbra and FUCAPE Business School
Downloads 29 (598,575)

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Tax aggressiveness, Market risk, Idiosyncratic risk

31.

Tax Whistleblowing: Fundamentals, International Practices and Legal Regime

Number of pages: 21 Posted: 24 May 2021
Antonio Lopo Martinez, Antonio Lopo Martinez and Fábio Souza e Silva
University of Coimbra and affiliation not provided to SSRN
Downloads 26 (617,656)

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tax whistleblowing; rewarded tax whistleblowing; whistleblower; Tax Administration

32.

Tax Morale as Perceived by Accounting Professionals

Number of pages: 28 Posted: 28 May 2021 Last Revised: 02 Aug 2021
Antonio Lopo Martinez, Antonio Lopo Martinez and Ivan R. F. Pereira
University of Coimbra and affiliation not provided to SSRN
Downloads 25 (624,312)

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Tax morale, tax compliance, rewards, tax amnesty, Accountants' perceptions

33.

Cooperative Compliance: SWOT Analysis for the Brazilian CONFIA Program

Number of pages: 35 Posted: 13 Oct 2021
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 23 (638,104)

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Cooperative Compliance, Tax Administration, Taxpayer, Tax advisor, Trust.

34.

Financial Cooperatives and Commercial Banks Differences before and after the 2014–2016 Brazilian Economic Crisis

Number of pages: 18 Posted: 02 Aug 2021
Ederaldo Lima, Aziz Beiruth, Antonio Lopo Martinez and Antonio Lopo Martinez
Fucape Business School, Independent and University of Coimbra
Downloads 12 (719,944)

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cooperative banks, commercial banks, economic crisis, financial indicators.

35.

The U.S. Tax Reforms and the WTO

Boletim de Ciencias Economicas da Faculdade de Direito da Universidade de Coimbra N. 25, Junho 2019
Posted: 15 May 2019 Last Revised: 29 Jul 2019
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra

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Tax Cut & Job Act, WTO law, Taxes, Subsidies, Tax reform

36.

The Influence of the Best Corporate Governance Practices in Taxation: A Brazilian Case

Posted: 11 Oct 2012 Last Revised: 15 Oct 2013
Vander Fernandes, Antonio Lopo Martinez, Antonio Lopo Martinez and Valcemiro Nossa
affiliation not provided to SSRN, University of Coimbra and FUCAPE Business School

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Corporate governance, taxes, added value

37.

The Value Relevance of Book-Tax Differences in Brazil

Posted: 01 Sep 2012 Last Revised: 15 Nov 2012
Renato Passamani, Antonio Lopo Martinez, Antonio Lopo Martinez and Aridelmo Teixeira
FUCAPE Business School, University of Coimbra and FUCAPE Business School

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Book-tax differences, returns, book income, tax income

38.

The Smoothing Hypothesis, Stock Returns and Risk in Brazil

BAR, Braz. Adm. Rev. vol.8 no.1 Curitiba Jan./Mar. 2011
Posted: 25 May 2010 Last Revised: 03 Sep 2012
Antonio Lopo Martinez, Antonio Lopo Martinez and Miguel Angel Rivera
University of Coimbra and Federal University of Bahia (UFBA)

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Income Smoothing, Abnormal Return, Risk, Portfolio Selection