Antonio Lopo Martinez

University of Coimbra

PhD Candidate

Pátio das Escolas

Coimbra

Portugal

Department of Federal Revenue of Brazil

Brazil

SCHOLARLY PAPERS

30

DOWNLOADS
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Top 14,584

in Total Papers Downloads

3,390

SSRN CITATIONS

1

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 (30)

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
University of Coimbra
Downloads 657 (40,256)

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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 and Graciela Mendes Ribeiro Reis
University of Coimbra and Federal University of Bahia (UFBA)
Downloads 613 (44,156)
Citation 1

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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
affiliation not provided to SSRN, Federal University of Bahia (UFBA), University of Coimbra and Federal University of Bahia (UFBA)
Downloads 436 (67,828)

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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
Brazilian School of Public and Business Administration, affiliation not provided to SSRN, FACE/UFMG, University of Coimbra and EBAPE/FGV
Downloads 269 (116,992)

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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
University of Coimbra
Downloads 245 (128,883)

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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 and Miguel Angel Rivera
University of Coimbra and Federal University of Bahia (UFBA)
Downloads 233 (135,501)

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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 and Antonio Lopo Martinez
FUCAPE Business School and University of Coimbra
Downloads 157 (194,130)

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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
University of Coimbra
Downloads 110 (256,086)

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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
University of Coimbra
Downloads 94 (284,754)

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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
University of Coimbra and affiliation not provided to SSRN
Downloads 93 (286,746)

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Earnings forecast, analysts, accuracy, bias, IFRS

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
Downloads 49 (403,749)

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

12.

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 and Fucape Business School
Downloads 46 (414,473)
Citation 1

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Strategy, Prospector, Defender, Analyzer, Tax Aggressiveness

13.

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 and FUCAPE Business School
Downloads 45 (418,204)

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Tax morals. fiscal compliance. tax evasion.

14.

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 and Independent
Downloads 43 (425,814)

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

15.

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 and FUCAPE Business School
Downloads 41 (433,534)

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Tax Aggressiveness; CEO Turnover; Chief Executive Officer

16.

Corporate Electoral Donations and Tax Aggressiveness

Number of pages: 24 Posted: 02 May 2019
Antonio Lopo Martinez and Hettore Sias Telles
University of Coimbra and CONTABILIDADE SIAS
Downloads 37 (450,173)

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tax aggressiveness, political connections, donations, campaign financing

17.

Financial Derivatives, Hedge Accounting and Tax Aggressiveness in Brazil

Number of pages: 27 Posted: 25 Jun 2019
University of Coimbra, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 36 (454,493)

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Financial Derivatives, Tax Aggressiveness, Effective Tax Rate, Hedge accounting

18.

Tax Law Readability and Tax Complexity

Number of pages: 21 Posted: 23 Aug 2019
Antonio Lopo Martinez and Raimundo da Silva
University of Coimbra and FUCAPE Business School
Downloads 31 (477,148)

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Readability, Tax Compliance, Tax Complexity

19.

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
Downloads 31 (477,148)

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

20.

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 and affiliation not provided to SSRN
Downloads 29 (487,059)

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Tax aggressiveness; Corporate diversification; Single-segment

21.

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 and affiliation not provided to SSRN
Downloads 23 (520,230)

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Tax aggressiveness; Market risk; Idiosyncratic risk

22.

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
Downloads 19 (544,269)

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

23.

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 and FUCAPE Business School
Downloads 15 (568,551)

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Tax aggressiveness, Market risk, Idiosyncratic risk

24.

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 and affiliation not provided to SSRN
Downloads 15 (568,551)

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Tax Aggressiveness, Political Risk, Government-Controlled Corporations

25.

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 and affiliation not provided to SSRN
Downloads 14 (574,958)

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

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
University of Coimbra
Downloads 9 (607,513)

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Princípio da Transparência; acordos comerciais; comércio internacional; OMC

27.

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

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

28.

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 and affiliation not provided to SSRN

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Corporate governance, taxes, added value

29.

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 and FUCAPE Business School

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

30.

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 and Federal University of Bahia (UFBA)

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Income Smoothing, Abnormal Return, Risk, Portfolio Selection