Antonio Lopo Martinez

FUCAPE Business School

Associate Professor

Fernando Ferrari Avenue, 1358

Goiabeiras

Vitória, Espirtio Santo 29075-010

Brazil

SCHOLARLY PAPERS

13

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Scholarly Papers (13)

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
FUCAPE Business School
Downloads 612 (32,532)

Abstract:

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 and Graciela Mendes Ribeiro Reis
FUCAPE Business School and Federal University of Bahia (UFBA)
Downloads 473 (39,273)

Abstract:

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
affiliation not provided to SSRN, Federal University of Bahia (UFBA), FUCAPE Business School and Federal University of Bahia (UFBA)
Downloads 348 (58,289)

Abstract:

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
Getulio Vargas Foundation, EBAPE, affiliation not provided to SSRN, FACE/UFMG, FUCAPE Business School and EBAPE/FGV
Downloads 208 (95,963)

Abstract:

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
FUCAPE Business School
Downloads 187 (114,468)

Abstract:

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 and Miguel Angel Rivera
FUCAPE Business School and Federal University of Bahia (UFBA)
Downloads 184 (117,705)

Abstract:

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 Pinto Coelho Vello and Antonio Lopo Martinez
FUCAPE Business School and FUCAPE Business School
Downloads 91 (203,007)

Abstract:

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
FUCAPE Business School
Downloads 85 (221,648)

Abstract:

Recommendations, Analysts, Stock Returns, Investment Analysis

9.

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

Number of pages: 18 Posted: 24 Apr 2010
Antonio Lopo Martinez
FUCAPE Business School
Downloads 80 (234,461)

Abstract:

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

10.

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

Number of pages: 26 Posted: 28 Sep 2012
Antonio Lopo Martinez and Miguel Carlos Ramos Dumer
FUCAPE Business School and affiliation not provided to SSRN
Downloads 64 (258,060)

Abstract:

Earnings forecast, analysts, accuracy, bias, IFRS

11.

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

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

Abstract:

Corporate governance, taxes, added value

12.

The Value Relevance of Book-Tax Differences in Brazil

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

Abstract:

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

13.

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 and Miguel Angel Rivera
FUCAPE Business School and Federal University of Bahia (UFBA)

Abstract:

Income Smoothing, Abnormal Return, Risk, Portfolio Selection