Leonardo Flach

Universidade Federal de Santa Catarina (UFSC)

Campus Reitor João David Ferreira Lima

Bairro Trindade

Florianopolis, Santa Catarina 88040

Brazil

http://leonardoflach.paginas.ufsc.br/

SCHOLARLY PAPERS

15

DOWNLOADS
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Top 31,524

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2,015

SSRN CITATIONS
Rank 83,466

SSRN RANKINGS

Top 83,466

in Total Papers Citations

2

CROSSREF CITATIONS

3

Ideas:
“  My research interests include cooperatives, global cooperation, quantitative methods applied in accounting and finance, and capital markets. Among my publications, there are 6 grants, 30 awards, 81 publications in scientific journals, 2 books, 1 book chapter, and 98 papers presented in scientific events.  ”

Scholarly Papers (15)

1.

Internationalization of Higher Education

Mattos, L.K.; Flach, L.; More, R.P.O. International Journal of Advances in Management and Economics. Internationalization of Higher Education, 7(5), pp. 09-17, 2018.
Number of pages: 9 Posted: 18 Mar 2019
Luisa Karam de Mattos, Leonardo Flach and Rafael More
Federal University of Santa Catarina, Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC) - Department of Management
Downloads 437 (85,507)

Abstract:

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Higher education, Higher Education, Internationalization, Systematic review

2.

Efficiency of Expenditure on Education and Learning by Brazilian States: A Study with Data Envelopment Analysis

Flach, L.; Mattos, L.K.; Will, A.R.; Roschel, L.F. Efficiency of expenditure on education and learning by Brazilian states: A study with Data Envelopment Analysis. Contabilidad y Negocios, 12(23), pp. 111-128, 2017.
Number of pages: 18 Posted: 21 Mar 2019
Universidade Federal de Santa Catarina (UFSC), Federal University of Santa Catarina, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 410 (92,103)
Citation 1

Abstract:

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Public management, Education, Data envelopment analysis, Cost efficiency

3.

Institutional Theory and the Internationalization of Higher Education in South America: the Brazilian Case

Flach, Leonardo; FLACH, L. Institutional Theory and the Internationalization of Higher Education in South America: The Brazilian Case. Journal of International Business and Economy, 11(1), pp. 25-50, 2010.
Number of pages: 26 Posted: 20 Mar 2019
Leonardo Flach and Lisandra Flach
Universidade Federal de Santa Catarina (UFSC) and University of Manheim
Downloads 381 (100,213)

Abstract:

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higher education, internationalization, South America, strategies

4.

Efficiency Determinants in Brazilian Football Clubs

Freitas, M.M.; Farias, R.A.S.; Flach, L. Efficiency Determinants in Brazilian Football Clubs. Brazilian Business Review, special volume, pp. 1-23, 2017.
Number of pages: 23 Posted: 18 Mar 2019
Universidade Federal de Santa Catarina (UFSC), Universidade de Brasília (UnB) and Universidade Federal de Santa Catarina (UFSC)
Downloads 350 (110,220)

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Expenditure Revenues, Football financial efficiency, Data Envelopment Analysis, Tobit regression model

5.

Financial Reporting Quality and Sustainability Information Disclosure in Brazil

Number of pages: 23 Posted: 16 Sep 2019
Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC)
Downloads 105 (323,754)

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Corporate Social Responsibility, Financial Reporting Quality, Earnings Management

6.

The Effects of Size on Municipal Performance: A Panel Data Regression Analysis Estimated by Feasible Generalized Least Squares

Number of pages: 26 Posted: 19 Feb 2021
Filipy Sell, Leonardo Flach and Luisa Karam de Mattos
Federal University of Pará, Universidade Federal de Santa Catarina (UFSC) and Federal University of Santa Catarina
Downloads 59 (451,299)

Abstract:

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size; performance; Public sector; counties.

7.

Auditor Independence: An Independent Auditor Never Makes 'Mistrakes'

Inês, Amanda Inácio; Flach, Leonardo; Mattos, Luisa Karam de. Auditor Independence: An Independent Auditor Never Makes “Mistrakes”. Journal of Public Administration and Governance, 9(4), pp. 309-326 (2019)
Number of pages: 18 Posted: 13 Feb 2020
Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and Federal University of Santa Catarina
Downloads 53 (474,005)

Abstract:

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independent audit, systematic review, scientific research

8.

Expenses with Epidemiological Surveillance in the Municipalities of Santa Catarina

Number of pages: 16 Posted: 19 May 2020
Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC)
Downloads 45 (507,867)

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Public Health, Epidemics, COVID-19, Cost Control, Coronavirus, Efficiency, Theory of Public Choice

9.

Internationalization, Investment and Evaluation of Brazilian Post-Graduation: A Panel Data Regression Study

Number of pages: 32 Posted: 24 Feb 2021
Federal University of Santa Catarina, Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC)
Downloads 43 (516,914)

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Education, Evaluation, Internationalization, Investment, Higher Education.

10.

Disclosure Quality of Biological Assets in Agricultural Cooperatives

Custos e Agronegocio On Line, v. 15, p. 116-139, 2019
Number of pages: 24 Posted: 06 Feb 2020
Leonardo Flach and Luisa Karam de Mattos
Universidade Federal de Santa Catarina (UFSC) and Federal University of Santa Catarina
Downloads 42 (521,590)
Citation 1

Abstract:

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Disclosure, Cooperatives, Biological assets, Agribusiness

11.

Inconsistencies Signals from the Declared Patrimony of Politicians in Brazil: Application of Newcomb-Benford Law

Number of pages: 22 Posted: 14 Sep 2019
UFSC - PPGC, Universidade Federal de Santa Catarina (UFSC), Rutgers Business School - Rutgers University and Catholic University of Brazil (UCB)
Downloads 37 (546,132)

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Newcomb-Benford law; Fraud; elections; Cash

12.

Analysis of Expenses Quality of Credit Cooperatives of Free Admission of Associates

Number of pages: 14 Posted: 10 Oct 2020
Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and Federal University of Santa Catarina
Downloads 25 (615,919)

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Public Governance; Organizations; Credit Cooperative; Data Envelopment Analysis; Tobit Regression

13.

Payroll Exemption Impact on the Behavior of Costs in Brazilian Stock Exchange Civil Construction Sector

Souza, Flávia Renata de and Borgert, Altair and Flach, Leonardo, Payroll exemption impact on the behavior of costs in Brazilian Stock Exchange civil construction sector (June 27, 2018). Available at SSRN: https://ssrn.com/abstract=3342587
Number of pages: 21 Posted: 10 Oct 2020
Flávia Renata Souza, Altair Borgert and Leonardo Flach
Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC)
Downloads 13 (702,865)

Abstract:

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Payroll Exemption, Civil Construction, Expenditure, Cost Behavior, Performance

14.

Accommodation in Sustainable Hotels: Application of the Theory of Planned Behavior by Structural Equation Modeling

Number of pages: 19 Posted: 31 Aug 2021
Carolina Kremer, Leonardo Flach and Jonatas Sallaberry
Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and UFSC - PPGC
Downloads 9 (734,374)

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Hospitality, Sustainable, Behavior, Tourism, Attitude

15.

Political Budget Cycle: An Analysis of Brazilian Municipalities

Number of pages: 17 Posted: 12 Aug 2021
affiliation not provided to SSRN, Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and affiliation not provided to SSRN
Downloads 6 (758,185)

Abstract:

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Public expense, Political Budget Cycle, Election period, panel data regression