Thomas J. Lopez

University of Alabama - Culverhouse School of Accountancy

Professor

Culverhouse College of Business

Tuscaloosa, AL 35487-0223

United States

SCHOLARLY PAPERS

14

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3,869

CITATIONS
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Top 28,770

in Total Papers Citations

21

Scholarly Papers (14)

1.

The Effect of Meeting Analyst Forecasts and Systematic Positive Forecast Errors on the Information Content of Unexpected Earnings

Number of pages: 39 Posted: 19 Feb 2001
Thomas J. Lopez and Lynn L. Rees
University of Alabama - Culverhouse School of Accountancy and Utah State University - Huntsman School of Business
Downloads 1,000 (21,487)
Citation 16

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2.

Evidence on the Effect of Multiple Corporate Restructurings on Analysts' Earnings Forecasts: Do Analysts Learn from Prior Restructuring Events?

Number of pages: 36 Posted: 26 Jun 2000
Thomas J. Lopez and Michael B. Clement
University of Alabama - Culverhouse School of Accountancy and University of Texas at Austin - Department of Accounting
Downloads 661 (38,308)
Citation 2

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The Valuation Consequences of Voluntary Accounting Changes

The Accounting Review, Vol. 88, No. 6, 2014
Number of pages: 44 Posted: 13 Oct 2005 Last Revised: 04 Mar 2018
James S. Linck, Thomas J. Lopez and Lynn L. Rees
Southern Methodist University (SMU) - Finance Department, University of Alabama - Culverhouse School of Accountancy and Utah State University - Huntsman School of Business
Downloads 482 (57,057)

Abstract:

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Accounting changes, accruals anomaly, market efficiency, earnings management, earnings fixation

The Valuation Consequences of Voluntary Accounting Changes

Review of Quantitative Finance and Accounting, Vol. 28, No. 4, 2007
Posted: 27 Dec 2006
James S. Linck, Thomas J. Lopez and Lynn L. Rees
Southern Methodist University (SMU) - Finance Department, University of Alabama - Culverhouse School of Accountancy and Utah State University - Huntsman School of Business

Abstract:

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accounting changes, market efficiency, accruals anomaly, earnings management, earnings quality

4.

Evidence on the Incremental Information Contained in the Components of Restructuring Charges

Number of pages: 33 Posted: 15 Nov 1999
Thomas J. Lopez
University of Alabama - Culverhouse School of Accountancy
Downloads 440 (64,541)
Citation 1

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5.

Cost Behavior and Executive Compensation

Number of pages: 41 Posted: 14 May 2010
Marcus L. Caylor and Thomas J. Lopez
Kennesaw State University and University of Alabama - Culverhouse School of Accountancy
Downloads 334 (89,105)
Citation 1

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Executive Compensation, Cost Behavior, Bonus Compensation, Capacity Utilization

6.

Negative Special Items and Future Earnings: Expense Transfer or Real Improvements?

Number of pages: 56 Posted: 05 Apr 2011
William M. Cready, Thomas J. Lopez and Craig A. Sisneros
University of Texas at Dallas - Naveen Jindal School of Management, University of Alabama - Culverhouse School of Accountancy and Oklahoma State University
Downloads 253 (120,128)
Citation 1

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Negative special items, earnings management, Restructuring

7.

The Roles of Task-Specific Experience and Innate Ability in Understanding Analyst Performance

Number of pages: 42 Posted: 23 Jan 2006
Michael B. Clement, Lisa Koonce and Thomas J. Lopez
University of Texas at Austin - Department of Accounting, University of Texas and University of Alabama - Culverhouse School of Accountancy
Downloads 250 (121,511)
Citation 1

Abstract:

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analysts, forecast accuracy, analyst characteristics, analyst learning

8.

Do Investors Care Who Did the Audit? Early Evidence on the Informativeness of Form AP

Number of pages: 51 Posted: 14 Aug 2018 Last Revised: 23 Jul 2019
University of Alabama - Culverhouse School of Accountancy, University of Alabama - Culverhouse School of Accountancy, University of Alabama - Culverhouse School of Accountancy and University of Alabama - Culverhouse School of Accountancy
Downloads 173 (172,244)

Abstract:

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Audit Partners, Capital Markets, Form AP

9.

Negative Special Items, Tax Rates, and the Income-Transfer Hypothesis

Number of pages: 49 Posted: 29 Mar 2007
William M. Cready, Thomas J. Lopez and Craig A. Sisneros
University of Texas at Dallas - Naveen Jindal School of Management, University of Alabama - Culverhouse School of Accountancy and Oklahoma State University
Downloads 154 (190,261)

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Negative special items, income-transfer, tax rates, Restructuring

Do Restructurings Improve Operating Performance?

Review of Quantitative Finance and Accounting, Vol. 25, pp. 319-339, 2005
Number of pages: 22 Posted: 12 Mar 2008
Lori Holder-Webb, Thomas J. Lopez and Philip R. Regier
Western New England University - Department of Accounting and Finance, University of Alabama - Culverhouse School of Accountancy and Arizona State University (ASU) - School of Accountancy
Downloads 122 (229,994)

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Do Restructurings Improve Operating Performance?

Posted: 15 Feb 2000
Thomas J. Lopez, Philip R. Regier and Lori Holder-Webb
University of Alabama - Culverhouse School of Accountancy, Arizona State University (ASU) - School of Accountancy and Western New England University - Department of Accounting and Finance

Abstract:

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11.

Analysts’ and Investors’ Reactions to Consistent Earnings Signals

Journal of Business Finance & Accounting, Vol. 42, Issue 9-10, pp. 1041-1074, 2015
Number of pages: 34 Posted: 20 Jan 2016
Kennesaw State University, University of Georgia - J.M. Tull School of Accounting, Brigham Young University - School of Accountancy and University of Alabama - Culverhouse School of Accountancy
Downloads 0 (667,153)
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analysts, earnings expectation path, forecasts, trading strategies, representativeness bias, market efficiency

12.

Special Items: A Descriptive Analysis

Accounting Horizons, Vol. 25, No. 3, pp. 511--536, 2011
Posted: 08 Feb 2011 Last Revised: 02 Nov 2011
Peter M. Johnson, Thomas J. Lopez and Juan Manuel Sanchez
Brigham Young University - School of Accountancy, University of Alabama - Culverhouse School of Accountancy and University of Texas at San Antonio

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13.

Is the Value Relevance of Earnings Conditional on the Timing of Earnings Information?

Journal of Accounting and Public Policy, Vol. 26, No. 1, 2007
Posted: 10 Aug 2006
Marcus L. Caylor, Thomas J. Lopez and Lynn L. Rees
Kennesaw State University, University of Alabama - Culverhouse School of Accountancy and Utah State University - Huntsman School of Business

Abstract:

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earnings surprises, analysts' forecast revisions, value relevance, recency theory, prospect theory

14.

Restructuring Charges and CEO Cash Compensation: A Reexamination

Accounting Review, January 2003
Posted: 03 Nov 2002
Davit Adut, William M. Cready and Thomas J. Lopez
affiliation not provided to SSRN, University of Texas at Dallas - Naveen Jindal School of Management and University of Alabama - Culverhouse School of Accountancy

Abstract:

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executive compensation, restructuring charges, compensation committee