Antonio Lopo Martinez

University of Coimbra

PhD Candidate

Pátio das Escolas

Coimbra

Portugal

University of Salamanca

Campus Miguel de Unamuno

Salamanca, Salamanca 23007

Spain

SCHOLARLY PAPERS

38

DOWNLOADS
Rank 15,035

SSRN RANKINGS

Top 15,035

in Total Papers Downloads

4,756

SSRN CITATIONS

5

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 (38)

1.

Audit Firm Rotation and Earnings Management in Brazil

Number of pages: 19 Posted: 15 Jul 2010
Antonio Lopo Martinez, Antonio Lopo Martinez and Graciela Mendes Ribeiro Reis
University of Coimbra and Federal University of Bahia (UFBA)
Downloads 667 (55,825)
Citation 2

Abstract:

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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 and Antonio Lopo Martinez
University of Coimbra
Downloads 664 (56,145)

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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, Antonio Lopo Martinez and Miguel Angel Rivera
affiliation not provided to SSRN, Federal University of Bahia (UFBA), University of Coimbra and Federal University of Bahia (UFBA)
Downloads 455 (89,833)

Abstract:

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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
Ricardo Lopes Cardoso, Alexandre Mendes, Poueri do Carmo Mário, Antonio Lopo Martinez, 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 and EBAPE/FGV
Downloads 284 (151,046)
Citation 1

Abstract:

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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 and Antonio Lopo Martinez
University of Coimbra
Downloads 265 (161,979)
Citation 2

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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, Antonio Lopo Martinez and Miguel Angel Rivera
University of Coimbra and Federal University of Bahia (UFBA)
Downloads 248 (172,851)

Abstract:

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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, Antonio Lopo Martinez and Antonio Lopo Martinez
FUCAPE Business School and University of Coimbra
Downloads 182 (230,006)

Abstract:

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Tax planning, corporate governance, market risk

8.

Beneficial Ownership Transparency: Accomplishment and Obstacles

Number of pages: 25 Posted: 07 Apr 2021
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 148 (273,250)

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

9.

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

Number of pages: 32 Posted: 30 May 2019
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 136 (291,949)
Citation 1

Abstract:

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

10.

Tax Aggressiveness and Big4 Audit Firms

Number of pages: 24 Posted: 08 Jun 2020
Antonio Lopo Martinez, Antonio Lopo Martinez and Carla Hartmann
University of Coimbra and affiliation not provided to SSRN
Downloads 131 (300,335)

Abstract:

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Tax Aggressiveness, Big4, Independent audit

11.

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

Number of pages: 23 Posted: 05 Jun 2010
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 129 (303,903)

Abstract:

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Recommendations, Analysts, Stock Returns, Investment Analysis

12.

Tax Law Readability and Tax Complexity

Number of pages: 21 Posted: 23 Aug 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Raimundo da Silva
University of Coimbra and FUCAPE Business School
Downloads 116 (328,083)
Citation 1

Abstract:

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Readability, Tax Compliance, Tax Complexity

13.

Business Strategy and Tax Aggressiveness in Brazil

Number of pages: 29 Posted: 10 Apr 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Bruno Afonso Ferreira
University of Coimbra and Fucape Business School
Downloads 111 (338,464)
Citation 2

Abstract:

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Strategy, Prospector, Defender, Analyzer, Tax Aggressiveness

14.

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

Number of pages: 26 Posted: 28 Sep 2012
Antonio Lopo Martinez, Antonio Lopo Martinez and Miguel Carlos Ramos Dumer
University of Coimbra and affiliation not provided to SSRN
Downloads 106 (349,116)

Abstract:

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Earnings forecast, analysts, accuracy, bias, IFRS

15.

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

Number of pages: 18 Posted: 24 Apr 2010
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 102 (358,125)

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

16.

Effect of Tax Aggressiveness on CEO Turnover

Number of pages: 22 Posted: 15 Aug 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Flávio Oliveira Brito
University of Coimbra and FUCAPE Business School
Downloads 99 (365,223)
Citation 1

Abstract:

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Tax Aggressiveness; CEO Turnover; Chief Executive Officer

17.

The Relation Between Operational Efficiency and Tax Aggressiveness in Brazil

Number of pages: 27 Posted: 20 Feb 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Eloy Paste Junior
University of Coimbra and Independent
Downloads 98 (367,607)

Abstract:

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

18.

Tax Aggressiveness and Earnings Persistence and Its Components

Number of pages: 21 Posted: 24 Dec 2019
Ederaldo Lima, Claudia Alves Perez, Antonio Lopo Martinez and Antonio Lopo Martinez
Fucape Business School, FUCAPE Business School and University of Coimbra
Downloads 94 (377,318)

Abstract:

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

19.

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

Number of pages: 24 Posted: 03 Jun 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Aline Maioli Rodrigues
University of Coimbra and affiliation not provided to SSRN
Downloads 88 (393,024)

Abstract:

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Tax aggressiveness; Corporate diversification; Single-segment

20.

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 and Antonio Lopo Martinez
University of Coimbra
Downloads 68 (454,398)

Abstract:

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

21.

Tax Morals and the Brazilian Citizen: Empirical Study

Number of pages: 25 Posted: 20 Feb 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Marcelo Lopes Bello Coelho
University of Coimbra and FUCAPE Business School
Downloads 66 (461,335)
Citation 1

Abstract:

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Tax morals. fiscal compliance. tax evasion.

22.

Cooperative Compliance: SWOT Analysis for the Brazilian CONFIA Program

Number of pages: 35 Posted: 13 Oct 2021
Antonio Lopo Martinez and Antonio Lopo Martinez
University of Coimbra
Downloads 57 (495,369)

Abstract:

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

23.

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, Antonio Lopo Martinez and Antonio Lopo Martinez
Fucape Business School, Independent and University of Coimbra
Downloads 51 (520,598)

Abstract:

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

24.

Corporate Electoral Donations and Tax Aggressiveness

Number of pages: 24 Posted: 02 May 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Hettore Sias Telles
University of Coimbra and CONTABILIDADE SIAS
Downloads 48 (533,985)

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tax aggressiveness, political connections, donations, campaign financing

25.

Tax Aggressiveness, Market and Idiosyncratic Risks in Brazil

Number of pages: 23 Posted: 03 Jun 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Welliton Botão Martins
University of Coimbra and affiliation not provided to SSRN
Downloads 42 (562,848)

Abstract:

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Tax aggressiveness; Market risk; Idiosyncratic risk

26.

Tax Aggressiveness of Government-Controlled Corporations in Brazil

Number of pages: 22 Posted: 13 Feb 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Fabio Pereira Motta
University of Coimbra and affiliation not provided to SSRN
Downloads 40 (578,226)
Citation 1

Abstract:

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Tax Aggressiveness, Political Risk, Government-Controlled Corporations

27.

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 and Antonio Lopo Martinez
University of Coimbra
Downloads 39 (578,226)

Abstract:

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Princípio da Transparência; acordos comerciais; comércio internacional; OMC

28.

Tax Whistleblowing: Fundamentals, International Practices and Legal Regime

Number of pages: 21 Posted: 24 May 2021
Antonio Lopo Martinez, Antonio Lopo Martinez and Fábio Souza e Silva
University of Coimbra and affiliation not provided to SSRN
Downloads 37 (589,005)

Abstract:

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tax whistleblowing; rewarded tax whistleblowing; whistleblower; Tax Administration

29.

Tax Aggressiveness in Brazilian Companies with Foreign Capital Participation

Number of pages: 17 Posted: 28 May 2020
Antonio Lopo Martinez, Antonio Lopo Martinez and Clébio Bis
University of Coimbra and FUCAPE Business School
Downloads 35 (600,244)

Abstract:

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Foreign Capital Participation, Tax Aggressiveness, Tax Planning

30.

Earnings Management in Health Plan Companies in Brazil

Number of pages: 23 Posted: 06 Jun 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Flávio Alves de Carvalho
University of Coimbra and affiliation not provided to SSRN
Downloads 33 (611,968)

Abstract:

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

31.

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, Antonio Lopo Martinez and Antonio Lopo Martinez
Fucape Business School, Independent and University of Coimbra
Downloads 32 (617,875)

Abstract:

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

32.

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

Number of pages: 19 Posted: 03 Jun 2019
Antonio Lopo Martinez, Antonio Lopo Martinez and Raimundo da Silva
University of Coimbra and FUCAPE Business School
Downloads 32 (617,875)

Abstract:

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Tax aggressiveness, Market risk, Idiosyncratic risk

33.

Tax Morale as Perceived by Accounting Professionals

Number of pages: 28 Posted: 28 May 2021 Last Revised: 31 Jan 2022
Antonio Lopo Martinez, Antonio Lopo Martinez and Ivan R. F. Pereira
University of Coimbra and affiliation not provided to SSRN
Downloads 30 (630,404)

Abstract:

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

34.

Determinants of the Temporality of Corporate Income Tax Litigation by Large Brazilian Banks in the CARF

Number of pages: 24 Posted: 14 Jun 2022
Antonio Lopo Martinez, Antonio Lopo Martinez, Emmanuel Marques Silva, Maurilio Arruda de Araújo and Alfredo Sarlo Neto
University of Coimbra, Federal University of Espirito Santo, Federal University of Espirito Santo and Federal University of Espirito Santo
Downloads 23 (687,122)

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Procedural temporality. Administrative tax litigation, Income taxation, Banks, Administrative Council of Tax Appeals – CARF

35.

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 and Antonio Lopo Martinez
University of Coimbra

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

36.

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, Antonio Lopo Martinez and Valcemiro Nossa
affiliation not provided to SSRN, University of Coimbra and FUCAPE Business School

Abstract:

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Corporate governance, taxes, added value

37.

The Value Relevance of Book-Tax Differences in Brazil

Posted: 01 Sep 2012 Last Revised: 15 Nov 2012
Renato Passamani, Antonio Lopo Martinez, 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

38.

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, 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