Antonio Lopo Martinez

University of Coimbra Institute for Legal Research

Colegio Trindade

Coimbra

  • University of Coimbra Institute for Legal Research

SCHOLARLY PAPERS

69

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8,301

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

  • University of Coimbra Institute for Legal Research

Scholarly Papers (69)

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1.

Audit Firm Rotation and Earnings Management in Brazil

Number of pages: 19 Posted: 15 Jul 2010
Antonio Lopo Martinez and Graciela Mendes Ribeiro Reis
University of Coimbra Institute for Legal Research and Federal University of Bahia (UFBA)
Downloads 711 (73,031)
Citation 2

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Audit firm rotation, independent auditing, earnings management

2.

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
University of Coimbra Institute for Legal Research
Downloads 693 (75,446)

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Earnings management by accounting choices, earnings management by operational decisions, discretionary accruals, real 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 and Miguel Angel Rivera
affiliation not provided to SSRN, Federal University of Bahia (UFBA), University of Coimbra Institute for Legal Research and Federal University of Bahia (UFBA)
Downloads 539 (103,586)

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Ownership and control structure, corporate governance, income smoothing

4.

Beneficial Ownership Transparency: Accomplishment and Obstacles

Number of pages: 25 Posted: 07 Apr 2021
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 431 (135,494)

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

5.

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 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 Institute for Legal Research and EBAPE/FGV
Downloads 344 (174,515)
Citation 1

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insolvency, inconsistency, earnings management, health maintenance organization

6.

Earnings Management in Brazil: Motivation and Consequences

Number of pages: 29 Posted: 04 Aug 2010
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 305 (198,446)
Citation 2

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Earnings Management, Net income, Capital market incentives

7.

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
University of Coimbra Institute for Legal Research and Federal University of Bahia (UFBA)
Downloads 286 (213,056)

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Income Smoothing, Ratings, Risk Agencies, Bonds

8.

Tax Aggressiveness and Big4 Audit Firms

Number of pages: 24 Posted: 08 Jun 2020
Antonio Lopo Martinez and Carla Hartmann
University of Coimbra Institute for Legal Research and affiliation not provided to SSRN
Downloads 259 (234,613)

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Tax Aggressiveness, Big4, Independent audit

9.

Tax Law Readability and Tax Complexity

Number of pages: 21 Posted: 23 Aug 2019
Antonio Lopo Martinez and Raimundo da Silva
University of Coimbra Institute for Legal Research and FUCAPE Business School
Downloads 237 (256,220)
Citation 2

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Readability, Tax Compliance, Tax Complexity

10.

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

Number of pages: 32 Posted: 10 Nov 2012
André Vello and Antonio Lopo Martinez
FUCAPE Business School and University of Coimbra Institute for Legal Research
Downloads 224 (270,317)
Citation 1

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Tax planning, corporate governance, market risk

11.

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

Number of pages: 32 Posted: 30 May 2019
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 198 (303,336)
Citation 1

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

12.

The Relation Between Operational Efficiency and Tax Aggressiveness in Brazil

Number of pages: 27 Posted: 20 Feb 2019
Antonio Lopo Martinez and Eloy Paste Junior
University of Coimbra Institute for Legal Research and Independent
Downloads 181 (329,119)

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

13.

Business Strategy and Tax Aggressiveness in Brazil

Number of pages: 29 Posted: 10 Apr 2019
Antonio Lopo Martinez and Bruno Afonso Ferreira
University of Coimbra Institute for Legal Research and Fucape Business School
Downloads 177 (340,828)
Citation 2

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Strategy, Prospector, Defender, Analyzer, Tax Aggressiveness

14.

Effect of Tax Aggressiveness on CEO Turnover

Number of pages: 22 Posted: 15 Aug 2019
Antonio Lopo Martinez and Flávio Oliveira Brito
University of Coimbra Institute for Legal Research and FUCAPE Business School
Downloads 176 (337,363)
Citation 1

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Tax Aggressiveness; CEO Turnover; Chief Executive Officer

15.

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

Number of pages: 18 Posted: 24 Apr 2010
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 169 (349,539)

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

16.

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

Number of pages: 24 Posted: 03 Jun 2019
Antonio Lopo Martinez and Aline Maioli Rodrigues
University of Coimbra Institute for Legal Research and affiliation not provided to SSRN
Downloads 167 (353,169)

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Tax aggressiveness; Corporate diversification; Single-segment

17.

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

Number of pages: 23 Posted: 05 Jun 2010
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 164 (358,682)

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Recommendations, Analysts, Stock Returns, Investment Analysis

18.

Tax Aggressiveness and Earnings Persistence and Its Components

Number of pages: 21 Posted: 24 Dec 2019
Ederaldo Lima, Claudia Alves Perez and Antonio Lopo Martinez
Fucape Business School, FUCAPE Business School and University of Coimbra Institute for Legal Research
Downloads 155 (376,102)

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

19.

Analyst Coverage and its Impact on Tax Aggressiveness: A Study on B3-listed Brazilian Companies

Number of pages: 23 Posted: 06 Nov 2023
Antonio Lopo Martinez and Lennilton Viana Leal
University of Coimbra Institute for Legal Research and Universidade Federal do Piauí (UFPI)
Downloads 154 (378,154)

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Analyst coverage, tax aggressiveness, book-tax differences, effective tax rates

20.

Cooperative Compliance: SWOT Analysis for the Brazilian CONFIA Program

Number of pages: 35 Posted: 13 Oct 2021
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 146 (395,006)

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

21.

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
University of Coimbra Institute for Legal Research and affiliation not provided to SSRN
Downloads 143 (401,627)

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Earnings forecast, analysts, accuracy, bias, IFRS

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
University of Coimbra Institute for Legal Research
Downloads 138 (413,001)

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

23.

Anti-Beps Tax Reforms and the WTO: Addressing Global Tax Challenges

Number of pages: 22 Posted: 27 Apr 2023
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 130 (432,714)

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Tax Reforms, Tax Base Erosion, World Trade Organization, International Taxation

24.

Environmental Taxation and International Trade: Challenges and WTO Compliance

Number of pages: 23 Posted: 06 Nov 2023
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 126 (443,197)

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Environmental tax reforms, International trade, WTO, Green taxes, border tax adjustment.

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 and Antonio Lopo Martinez
Fucape Business School, Independent and University of Coimbra Institute for Legal Research
Downloads 111 (487,710)

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

26.

Tax Morals and the Brazilian Citizen: Empirical Study

Number of pages: 25 Posted: 20 Feb 2019
Antonio Lopo Martinez and Marcelo Lopes Bello Coelho
University of Coimbra Institute for Legal Research and FUCAPE Business School
Downloads 96 (539,833)
Citation 1

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Tax morals. fiscal compliance. tax evasion.

27.

Tax Aggressiveness of Government-Controlled Corporations in Brazil

Number of pages: 22 Posted: 13 Feb 2019
Antonio Lopo Martinez and Fabio Pereira Motta
University of Coimbra Institute for Legal Research and affiliation not provided to SSRN
Downloads 95 (543,502)
Citation 2

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Tax Aggressiveness, Political Risk, Government-Controlled Corporations

28.

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 and Antonio Lopo Martinez
Fucape Business School, Independent and University of Coimbra Institute for Legal Research
Downloads 93 (550,853)
Citation 1

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

29.

Tax Aggressiveness, Market and Idiosyncratic Risks in Brazil

Number of pages: 23 Posted: 03 Jun 2019
Antonio Lopo Martinez and Welliton Botão Martins
University of Coimbra Institute for Legal Research and affiliation not provided to SSRN
Downloads 83 (590,572)

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Tax aggressiveness; Market risk; Idiosyncratic risk

30.

The Moderating Effect of Tax Incentives on Effective Tax Rates and Cash Holdings in Brazilian Non-Financial Companies Listed on B3

Number of pages: 31 Posted: 12 May 2023 Last Revised: 30 May 2023
Antonio Lopo Martinez, Luzimara Finck Gabler, Henrique Formigoni and Luis Paulo Santos
University of Coimbra Institute for Legal Research, FUCAPE Business School, FEA-USP and FEA-USP
Downloads 81 (599,188)

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Cash holdings, tax incentives, tax aggressiveness, tax planning, moderating effect.

31.

Tax Litigation and Its Impact on Capital Structure in Brazil

Number of pages: 20 Posted: 16 Aug 2023
Antonio Lopo Martinez, Julia Leite Coutinho, Henrique Formigoni and Luis Paulo Santos
University of Coimbra Institute for Legal Research, FUCAPE Business School, FEA-USP and FEA-USP
Downloads 80 (603,492)

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Tax litigiousness, indebtedness, capital structure

32.

Corporate Electoral Donations and Tax Aggressiveness

Number of pages: 24 Posted: 02 May 2019
Antonio Lopo Martinez and Hettore Sias Telles
University of Coimbra Institute for Legal Research and CONTABILIDADE SIAS
Downloads 78 (612,280)

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tax aggressiveness, political connections, donations, campaign financing

33.

The Impact of Corporate Governance on Implicit Taxes: Evidence from Brazilian Publicly Traded Companies

Number of pages: 20 Posted: 21 Apr 2023
Antonio Lopo Martinez, Raimundo da Silva and Alfredo Sarlo Neto
University of Coimbra Institute for Legal Research, FUCAPE Business School and Federal University of Espirito Santo
Downloads 76 (621,080)

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Corporate governance, implicit taxes, explicit taxes, taxation.

34.

Tax Aggressiveness in Brazilian Companies with Foreign Capital Participation

Number of pages: 17 Posted: 28 May 2020
Antonio Lopo Martinez and Clébio Bis
University of Coimbra Institute for Legal Research and FUCAPE Business School
Downloads 75 (625,504)

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Foreign Capital Participation, Tax Aggressiveness, Tax Planning

35.

Tax Aggressiveness and Corporate Financialization in Brazil

Number of pages: 30 Posted: 16 Aug 2023 Last Revised: 03 Oct 2023
Antonio Lopo Martinez, Josiel Caldas Rodrigues, Silvio Hiroshi Nakao and José Maria Dias Filho
University of Coimbra Institute for Legal Research, FUCAPE Business School, University of Sao Paulo (USP), Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP), Students and Federal University of Bahia (UFBA)
Downloads 73 (634,599)

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Tax aggressiveness, Corporate financialization, Brazilian stock market.

36.

Tax Morale as Perceived by Accounting Professionals

Number of pages: 28 Posted: 28 May 2021 Last Revised: 31 Jan 2022
Antonio Lopo Martinez and Ivan R. F. Pereira
University of Coimbra Institute for Legal Research and affiliation not provided to SSRN
Downloads 70 (649,069)
Citation 1

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

37.

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
University of Coimbra Institute for Legal Research
Downloads 69 (653,796)

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Princípio da Transparência; acordos comerciais; comércio internacional; OMC

38.

Earnings Management in Health Plan Companies in Brazil

Number of pages: 23 Posted: 06 Jun 2019
Antonio Lopo Martinez and Flávio Alves de Carvalho
University of Coimbra Institute for Legal Research and affiliation not provided to SSRN
Downloads 66 (668,722)

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

39.

Influence of ESG Practices on Audit Fees in Brazilian Public Companies: An Empirical Analysis

Number of pages: 23 Posted: 25 Sep 2024
Arquimedes de Jesus Moraes, Antonio Lopo Martinez and Alfredo Sarlo Neto
Vila Velha University, University of Coimbra Institute for Legal Research and Federal University of Espírito Santo
Downloads 64 (766,090)

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Audit Fees, ESG, Environmental Practices, Corporate Governance, Panel Data Analysis

40.

Tax Aggressiveness and Voluntary Auditor Switching: Brazil's B3 Insights

Number of pages: 21 Posted: 16 Aug 2023 Last Revised: 13 Oct 2023
Antonio Lopo Martinez, Ana Clara Fonseca do Amaral and Laura Edith Taboada Pinheiro
University of Coimbra Institute for Legal Research, Universidade de Coimbra - Faculty of Law and Federal University of Minas Gerais (UFMG)
Downloads 62 (689,494)

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Independent auditors, tax aggressiveness, auditor switching.

41.

Sin Taxes: Between Public Health and the Risk of Disguised Protectionism

Number of pages: 14 Posted: 07 Nov 2023
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 61 (694,844)

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Sin taxes, Public health, WTO, Protectionism, Selective taxation

42.

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

Number of pages: 19 Posted: 03 Jun 2019
Antonio Lopo Martinez and Raimundo da Silva
University of Coimbra Institute for Legal Research and FUCAPE Business School
Downloads 58 (711,226)

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Tax aggressiveness, Market risk, Idiosyncratic risk

43.

Tax Aggressiveness, Life Cycle Stages and Level of Investments: an analysis of the moderating effect on B3 listed companies

Marques, V. A., Silva, B. C. da, Alencastre, B. Z., Louzada, L. C. ., & Martinez, A. L. . (2022). Contabilidade Vista & Revista, 33(2), 57-83. https://doi.org/10.22561/cvr.v33i2.6796
Number of pages: 34 Posted: 16 Sep 2022
Vagner Marques, Beatriz Campos, Bárbara Alencastre, Antonio Lopo Martinez and Luiz Claudio Louzada
Accounting Department - Federal University of Espírito Santo, Federal University of Espírito Santo, Federal University of Espírito Santo, University of Coimbra Institute for Legal Research and affiliation not provided to SSRN
Downloads 54 (734,602)

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Tax Aggressiveness, Investment Level, Return on Investments

44.

Unveiling the Litigation Labyrinth: The Complex Relationship Between Independent Auditors’ Tax Services and Corporate Tax Disputes

Number of pages: 29 Posted: 10 May 2024
Antonio Lopo Martinez, Marielza Santos do Nascimento, Silvio Hiroshi Nakao, Luis Paulo Santos and Aline Mendonça de Andrade
University of Coimbra Institute for Legal Research, FUCAPE Business School, Students, University of Sao Paulo (USP), Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP), Students, FEA-USP and Federal University of Bahia (UFBA)
Downloads 52 (746,997)

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Tax litigation, Audit services, Tax consultancy, Corporate governance

45.

Exploring the Influence of Brazil's Interest on Equity System on Corporate Finances: A Variant of the Allowance for Corporate Equity Tax Deductibility Framework

Number of pages: 22 Posted: 31 May 2023
Antonio Lopo Martinez and Ederaldo Lima
University of Coimbra Institute for Legal Research and Fucape Business School
Downloads 47 (779,312)

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Interest on Equity, Market Value, Financial Leverage, Equity Capitalization, Allowance for Corporate Equity.

46.

Tax Aggressiveness of Brazilian B3-Listed Companies and ADR Issuers: Comparison of SOX, SEC and B3 Regulations

Number of pages: 24 Posted: 24 May 2023
Antonio Lopo Martinez, Gabriela Anacleto, Vagner Marques and Sergio Bastos
University of Coimbra Institute for Legal Research, FUCAPE Business School, Accounting Department - Federal University of Espírito Santo and FUCAPE Business School
Downloads 45 (793,338)

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SOX, ADR, Tax aggressiveness, Nearest Neighbors Matching, Propensity Score Matching.

47.

Unveiling the Enigma: Do Auditor Opinions Impact Corporate Tax Aggressiveness?

Number of pages: 28 Posted: 10 May 2024 Last Revised: 14 May 2024
Antonio Lopo Martinez, Fernando Ferreira dos Santos f, César Carvalho Júnior and Josiel Caldas Rodrigues
University of Coimbra Institute for Legal Research, FUCAPE Business School, Students, Federal University of Bahia (UFBA) and FUCAPE Business School
Downloads 42 (814,739)

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Tax aggressiveness, Auditor opinion, Corporate governance, Financial audit

48.

Perceptions of Tax Morality among Brazilian Accounting Entrepreneurs: Effects of Trust and Modernization on Tax Administration

Number of pages: 19 Posted: 31 May 2023
Antonio Lopo Martinez and Lennilton Viana Leal
University of Coimbra Institute for Legal Research and Universidade Federal do Piauí (UFPI)
Downloads 42 (814,739)

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Tax Morality, Trust in tax authorities, Modernization of tax administration; Effects of punitive policies; Tax compliance behavior

49.

Determinants of Corporate Tax Litigation: A Multifactor Analysis

Number of pages: 22 Posted: 09 Nov 2023
Antonio Lopo Martinez and Julia Leite Coutinho
University of Coimbra Institute for Legal Research and FUCAPE Business School
Downloads 41 (822,172)

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Tax litigation; determinants of tax litigation; financial performance

50.

Tax Burden Reduction and Job Creation: A Sector-Specific Analysis in Brazil's [B]3 Companies

Number of pages: 22 Posted: 21 Apr 2023 Last Revised: 11 May 2023
Antonio Lopo Martinez, Raimundo da Silva and Alfredo Sarlo Neto
University of Coimbra Institute for Legal Research, FUCAPE Business School and Federal University of Espirito Santo
Downloads 40 (837,538)

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effective tax rate, employment generation rate, tax planning, Statement of Value Added

51.

Market Concentration and Implicit Taxes: An Analysis of Brazilian Firms

Number of pages: 19 Posted: 19 Apr 2023
Antonio Lopo Martinez, Raimundo da Silva and Alfredo Sarlo Neto
University of Coimbra Institute for Legal Research, FUCAPE Business School and Federal University of Espirito Santo
Downloads 40 (829,832)

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Market concentration, implicit taxes, explicit taxes, taxation.

52.

Determinants of Auditor Remuneration in Brazil's Basic Infrastructure Sector: An Analysis of Companies Listed on B3

Number of pages: 21 Posted: 31 May 2024
Antonio Lopo Martinez and Arquimedes de Jesus Moraes
University of Coimbra Institute for Legal Research and Vila Velha University
Downloads 37 (853,259)

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Auditor Remuneration, Basic Infrastructure Sector, Corporate Governance, Audit Quality, Panel Data Analysis

53.

The Impact of Tax Litigation on Earnings Forecasts: Analyzing the Effect on Brazilian Companies

Number of pages: 20 Posted: 12 Aug 2024
Antonio Lopo Martinez, Maurilio Arruda de Araújo and Alfredo Sarlo Neto
University of Coimbra Institute for Legal Research, Federal University of Espirito Santo and Federal University of Espirito Santo
Downloads 32 (904,668)

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Tax litigation, Corporate earnings projections, Earnings forecasts, Analysts' forecast errors, Tax risk management

54.

Between the Sword and the Wall: Navigating the Brazilian Tax Labyrinth Through Tax Aggressiveness and Tax Litigiousness

Number of pages: 21 Posted: 26 Apr 2024
Antonio Lopo Martinez, Marielza Santos do Nascimento, Julia Leite Coutinho and Josiel Caldas Rodrigues
University of Coimbra Institute for Legal Research, FUCAPE Business School, Students, FUCAPE Business School and FUCAPE Business School
Downloads 28 (932,379)

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Tax Litigation; Tax Aggressiveness

55.

A SWOT Analysis of the NAF – Tax Accounting Support Center in Brazil

Number of pages: 19 Posted: 30 Nov 2023
Antonio Lopo Martinez and Lennilton Viana Leal
University of Coimbra Institute for Legal Research and Universidade Federal do Piauí (UFPI)
Downloads 23 (981,897)

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Fiscal and Accounting Support Center, Fiscal Citizenship, SWOT Analysis

56.

Navigating the Gray Zone: Accountants' Perceptions of Tax Morality Among Brazilian Micro-Entrepreneurs Facing Simples Nacional Exclusion

Number of pages: 32 Posted: 10 May 2024
Antonio Lopo Martinez and Tanisia Marinho Rodrigues
University of Coimbra Institute for Legal Research and FUCAPE Business School, Students
Downloads 22 (992,604)

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Tax compliance, Tax morale, Tax evasion, Simples Nacional, Brazil

57.

Accounting Presumptions and Fictions in Tax Law

Number of pages: 18 Posted: 10 Sep 2024
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 18 (1,036,431)

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Accounting Tax Presumptions, Legal and Accounting Fictions, Tax Neutrality

58.

Tax Litigation and Corporate Performance: Insights from Brazilian Listed Companies

Number of pages: 20 Posted: 25 Sep 2024
Antonio Lopo Martinez, Ana Clara Fonseca do Amaral, Mauricio Fernando Oliveira de Miranda and Laura Edith Taboada Pinheiro
University of Coimbra Institute for Legal Research, Universidade de Coimbra - Faculty of Law, Federal University of Minas Gerais (UFMG) and Federal University of Minas Gerais (UFMG)
Downloads 16 (1,058,921)

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Tax litigation, Corporate performance, Brazilian companies, Tax complexity

59.

Tax Litigation's Impact on Auditor Fees: Multisectoral Analysis at B3

Number of pages: 27 Posted: 13 Aug 2024
Antonio Lopo Martinez, Arquimedes de Jesus Moraes and Alfredo Sarlo Neto
University of Coimbra Institute for Legal Research, Vila Velha University and Federal University of Espirito Santo
Downloads 16 (1,058,921)

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Tax Litigation, Auditor Remuneration, Corporate Governance, Panel Data Analysis, Brazilian Capital Market

60.

ESG Practices and Their Influence on Tax Litigation: An Empirical Assessment of Brazilian Firms

Number of pages: 27 Posted: 23 Sep 2024
Antonio Lopo Martinez, Arquimedes de Jesus Moraes and Alfredo Sarlo Neto
University of Coimbra Institute for Legal Research, Vila Velha University and Federal University of Espirito Santo
Downloads 15 (1,070,229)

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Tax litigation, ESG practices, Tax risks, Environmental responsibility, Corporate governance

61.

Accounting Indications and Presumptions: Unraveling Crucial Concepts in Tax Law and Accounting Practice

Number of pages: 22 Posted: 04 Sep 2024
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 13 (1,093,247)

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Accounting Indications, Tax Presumptions, Accounting Evidence, Circumstantial Evidence, Accounting-Legal Analysis

62.

The Impact of Tax Litigation on the Cost of Capital: Evidence from Brazilian Listed Companies

Number of pages: 30 Posted: 07 Nov 2024
Antonio Lopo Martinez, Arquimedes de Jesus Moraes and Alfredo Sarlo Neto
University of Coimbra Institute for Legal Research, Vila Velha University and Federal University of Espirito Santo
Downloads 12 (1,105,044)

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Tax Litigation, Cost of Capital, Corporate Governance, Fiscal Risk, B3 Listed Companies

63.

Tax Litigation and Its Influence on Systematic and Idiosyncratic Risks in Brazil's Capital Market

Number of pages: 23 Posted: 24 Sep 2024
Antonio Lopo Martinez, Arquimedes de Jesus Moraes and Alfredo Sarlo Neto
University of Coimbra Institute for Legal Research, Vila Velha University and Federal University of Espirito Santo
Downloads 12 (1,105,044)

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Tax litigation, Systematic risk, Idiosyncratic risk, Corporate Risk Management

64.

Innominate Accounting Evidence in Tax Litigation: An Analysis of Atypical Modalities

Number of pages: 17 Posted: 01 Aug 2024
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 7 (1,163,606)

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Atypical evidence, Accounting, Testimony, Confession, Introduction, Accounting Evidence by Testimony, Accounting Evidence by Confession, Customary accounting evidence, Conclusions

65.

Fundamentals and Parameters for Valuing Accounting Evidence

Number of pages: 23 Posted: 31 Jul 2024
Antonio Lopo Martinez
University of Coimbra Institute for Legal Research
Downloads 3 (1,210,097)

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accounting evidence, valuation of evidence, Accounting evidence law

66.

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
University of Coimbra Institute for Legal Research

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

67.

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 and Valcemiro Nossa
affiliation not provided to SSRN, University of Coimbra Institute for Legal Research and FUCAPE Business School

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Corporate governance, taxes, added value

68.

The Value Relevance of Book-Tax Differences in Brazil

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

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

69.

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
University of Coimbra Institute for Legal Research and Federal University of Bahia (UFBA)

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Income Smoothing, Abnormal Return, Risk, Portfolio Selection