Thomas J. Lopez

University of Alabama - Culverhouse School of Accountancy

Professor

Culverhouse College of Business

Tuscaloosa, AL 35487-0223

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 11,938

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Top 11,938

in Total Papers Downloads

4,120

SSRN CITATIONS
Rank 26,003

SSRN RANKINGS

Top 26,003

in Total Papers Citations

9

CROSSREF CITATIONS

19

Scholarly Papers (15)

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 1,005 (22,380)
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 664 (40,066)
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 488 (58,932)

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 442 (67,169)
Citation 1

Abstract:

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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 339 (91,667)
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 258 (123,112)
Citation 2

Abstract:

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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 253 (125,597)
Citation 6

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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 242 (131,413)
Citation 5

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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 156 (196,423)

Abstract:

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

10.

Are Investors Misled by Non-GAAP Expense Exclusions Used to Beat Analysts’ Earnings Forecasts?

Number of pages: 49 Posted: 04 Sep 2019 Last Revised: 16 Sep 2019
University of Alabama - Culverhouse School of Accountancy, William & Mary Mason School of Business, University of Alabama - Culverhouse College of Commerce & Business Administration and University of Virginia - Darden School of Business
Downloads 151 (201,852)

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non-GAAP earnings, meet or beat analyst forecasts, pro-forma earnings

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 (239,842)

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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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12.

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 (691,842)
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analysts, earnings expectation path, forecasts, trading strategies, representativeness bias, market efficiency

13.

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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14.

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

15.

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