Antonio Lopo Martinez

University of Coimbra

Visiting Professor

University of Salamanca - University of Salamanca, Faculty of Law, Students

Salamanca, E37007

Spain

  • University of Salamanca - University of Salamanca, Faculty of Law, Students

SCHOLARLY PAPERS

54

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6,506

SSRN CITATIONS

7

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

  • University of Salamanca - University of Salamanca, Faculty of Law, Students

Scholarly Papers (54)

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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 and Federal University of Bahia (UFBA)
Downloads 695 (65,365)
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
Downloads 682 (67,004)

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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 and Federal University of Bahia (UFBA)
Downloads 492 (100,629)

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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 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 313 (167,771)
Citation 1

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insolvency, inconsistency, earnings management, health maintenance organization

5.

Beneficial Ownership Transparency: Accomplishment and Obstacles

Number of pages: 25 Posted: 07 Apr 2021
Antonio Lopo Martinez
University of Coimbra
Downloads 301 (174,729)

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

6.

Earnings Management in Brazil: Motivation and Consequences

Number of pages: 29 Posted: 04 Aug 2010
Antonio Lopo Martinez
University of Coimbra
Downloads 288 (183,060)
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 and Federal University of Bahia (UFBA)
Downloads 267 (197,663)

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Income Smoothing, Ratings, Risk Agencies, Bonds

8.

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 208 (251,369)
Citation 1

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Tax planning, corporate governance, market risk

9.

Tax Aggressiveness and Big4 Audit Firms

Number of pages: 24 Posted: 08 Jun 2020
Antonio Lopo Martinez and Carla Hartmann
University of Coimbra and affiliation not provided to SSRN
Downloads 197 (264,143)

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Tax Aggressiveness, Big4, Independent audit

10.

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 184 (280,609)
Citation 2

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Readability, Tax Compliance, Tax Complexity

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 180 (286,072)
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 and Independent
Downloads 149 (335,941)

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

13.

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 149 (335,941)

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Recommendations, Analysts, Stock Returns, Investment Analysis

14.

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 145 (343,334)
Citation 2

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Strategy, Prospector, Defender, Analyzer, Tax Aggressiveness

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 144 (345,241)
Citation 1

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Tax Aggressiveness; CEO Turnover; Chief Executive Officer

16.

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 138 (356,994)

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

17.

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 135 (363,091)

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Earnings forecast, analysts, accuracy, bias, IFRS

18.

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 130 (373,753)

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Tax aggressiveness; Corporate diversification; Single-segment

19.

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 127 (380,312)

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

20.

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 and Universidade Federal do Piauí (UFPI)
Downloads 118 (401,710)

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

21.

Cooperative Compliance: SWOT Analysis for the Brazilian CONFIA Program

Number of pages: 35 Posted: 13 Oct 2021
Antonio Lopo Martinez
University of Coimbra
Downloads 109 (425,695)

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

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
Downloads 102 (446,341)

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

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 and Antonio Lopo Martinez
Fucape Business School, Independent and University of Coimbra
Downloads 84 (505,444)

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

24.

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 84 (505,444)
Citation 1

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Tax morals. fiscal compliance. tax evasion.

25.

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
Downloads 83 (509,035)

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

26.

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 72 (552,616)
Citation 2

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Tax Aggressiveness, Political Risk, Government-Controlled Corporations

27.

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 69 (565,404)

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Tax aggressiveness; Market risk; Idiosyncratic risk

28.

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 63 (592,640)

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tax aggressiveness, political connections, donations, campaign financing

29.

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
Downloads 61 (602,365)

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

30.

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 57 (622,693)

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Princípio da Transparência; acordos comerciais; comércio internacional; OMC

31.

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 and affiliation not provided to SSRN
Downloads 55 (633,201)

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

32.

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, FUCAPE Business School, FEA-USP and FEA-USP
Downloads 54 (638,597)

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

33.

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 and FUCAPE Business School
Downloads 54 (638,597)

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Foreign Capital Participation, Tax Aggressiveness, Tax Planning

34.

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 53 (644,146)

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

35.

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 49 (666,597)

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Tax aggressiveness, Market risk, Idiosyncratic risk

36.

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, 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 43 (703,463)

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

37.

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, FUCAPE Business School, University of Sao Paulo (USP), Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP), Students and Federal University of Bahia
Downloads 42 (710,110)

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Tax aggressiveness, Corporate financialization, Brazilian stock market.

38.

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, FUCAPE Business School and Federal University of Espirito Santo
Downloads 41 (716,904)

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Corporate governance, implicit taxes, explicit taxes, taxation.

39.

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 and affiliation not provided to SSRN
Downloads 40 (723,640)

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Tax Aggressiveness, Investment Level, Return on Investments

40.

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, FUCAPE Business School, FEA-USP and FEA-USP
Downloads 39 (730,553)

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Tax litigiousness, indebtedness, capital structure

41.

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, Universidade de Coimbra - Faculty of Law and Federal University of Minas Gerais
Downloads 32 (781,718)

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Independent auditors, tax aggressiveness, auditor switching.

42.

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, FUCAPE Business School, Accounting Department - Federal University of Espírito Santo and FUCAPE Business School
Downloads 31 (789,610)

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

43.

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 and Universidade Federal do Piauí (UFPI)
Downloads 25 (839,031)

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

44.

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, FUCAPE Business School and Federal University of Espirito Santo
Downloads 23 (856,699)

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

45.

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, FUCAPE Business School and Federal University of Espirito Santo
Downloads 23 (856,699)

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Market concentration, implicit taxes, explicit taxes, taxation.

46.

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 and Fucape Business School
Downloads 21 (875,234)

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

47.

Environmental Taxation and International Trade: Challenges and WTO Compliance

Number of pages: 23 Posted: 06 Nov 2023
Antonio Lopo Martinez
University of Coimbra
Downloads 20 (884,524)

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

48.

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
Downloads 16 (923,260)

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

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 and FUCAPE Business School
Downloads 13 (953,182)

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Tax litigation; determinants of tax litigation; financial performance

50.

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 and Universidade Federal do Piauí (UFPI)
Downloads 6 (1,016,199)

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Fiscal and Accounting Support Center, Fiscal Citizenship, SWOT Analysis

51.

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

52.

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 FUCAPE Business School

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Corporate governance, taxes, added value

53.

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

54.

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