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Determinantes da evidenciacao de indicadores nao financeiros de desempenho por clubes brasileiros de futebol

Author

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  • Maicon Manoel Benin

Abstract

Este artigo identifica determinantes da divulgacao voluntária de indicadores nao financeiros por clubes de futebol brasileiros em suas demonstracoes contábeis. Para isso, sao analisados os anos de 2012 a 2014 dos clubes que já estiveram pelo menos uma vez na Série A do campeonato brasileiro de futebol, utilizando análises de correlacao e regressao. Destaca-se a divulgacao de indicadores relativos a recursos humanos, pela maior frequencia e diversidade. O nível de divulgacao está positivamente correlacionado com o tamanho dos clubes e apresenta a contribuicao para a rentabilidade atual e do período seguinte. A pesquisa contribui com a apresentacao de indicadores nao financeiros divulgados pelos clubes, analisando aspectos relacionados aos níveis de disclosure.

Suggested Citation

  • Maicon Manoel Benin, 2019. "Determinantes da evidenciacao de indicadores nao financeiros de desempenho por clubes brasileiros de futebol," Estudios Gerenciales, Universidad Icesi, vol. 35(150), pages 16-26, March.
    • Handle: RePEc:col:000129:017241
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    File URL: https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2884
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    More about this item

    Keywords

    indicadores não financeiros; clubes de futebol; análise de conteúdo.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • Z20 - Other Special Topics - - Sports Economics - - - General

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