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/

  • Universidade Federal de Santa Catarina (UFSC)

SCHOLARLY PAPERS

15

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SSRN CITATIONS
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Top 82,137

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.  ”

  • Universidade Federal de Santa Catarina (UFSC)

Scholarly Papers (15)

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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 528 (75,131)

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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
Leonardo Flach, Luisa Karam de Mattos, Anderson Renan Will and Lucas Facciuto Roschel
Universidade Federal de Santa Catarina (UFSC), Federal University of Santa Catarina, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 497 (80,978)
Citation 1

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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 464 (87,935)

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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
Marcelo Machado de Freitas, Rafael Araújo Sousa Farias and Leonardo Flach
Universidade Federal de Santa Catarina (UFSC), Universidade de Brasília (UnB) and Universidade Federal de Santa Catarina (UFSC)
Downloads 427 (96,844)

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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
João Antônio Salvador de Souza, Leonardo Flach, Jose Alonso Borba and Broietti Broietti
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 127 (307,755)

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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 85 (401,684)

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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
Amanda Inácio Inês, Leonardo Flach and Luisa Karam de Mattos
Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and Federal University of Santa Catarina
Downloads 69 (451,466)

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independent audit, systematic review, scientific research

8.

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 58 (491,996)
Citation 1

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Disclosure, Cooperatives, Biological assets, Agribusiness

9.

Expenses with Epidemiological Surveillance in the Municipalities of Santa Catarina

Number of pages: 16 Posted: 19 May 2020
Valkyrie Vieira Fabre, Emanuele Engelage, Leonardo Flach and Altair Borgert
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 53 (512,345)

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

10.

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

Number of pages: 32 Posted: 24 Feb 2021
Luisa Karam de Mattos, Leonardo Flach and Pedro A. de Melo
Federal University of Santa Catarina, Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC)
Downloads 52 (516,676)

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Education, Evaluation, Internationalization, Investment, Higher Education.

11.

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

Number of pages: 22 Posted: 14 Sep 2019
Jonatas Sallaberry, Leonardo Flach, Mauricio Mello Codesso and Luiz Fernando Rodrigues
UFSC - PPGC, Universidade Federal de Santa Catarina (UFSC), Rutgers Business School - Rutgers University and Catholic University of Brazil (UCB)
Downloads 49 (529,980)

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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
Muriel da Costa Teixeira, Leonardo Flach and Luisa Karam de Mattos
Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and Federal University of Santa Catarina
Downloads 46 (543,846)

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

13.

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 44 (553,489)

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Hospitality, Sustainable, Behavior, Tourism, Attitude

14.

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 19 (711,485)

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

15.

Political Budget Cycle: An Analysis of Brazilian Municipalities

Number of pages: 17 Posted: 12 Aug 2021
Gilberto Crispim, Leonardo Flach, Luiz Alberton and Celma Duque Ferreira
affiliation not provided to SSRN, Universidade Federal de Santa Catarina (UFSC), Universidade Federal de Santa Catarina (UFSC) and affiliation not provided to SSRN
Downloads 14 (754,061)

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