Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | CAFI (São Paulo) |
Texto Completo: | https://revistas.pucsp.br/index.php/CAFI/article/view/45039 |
Resumo: | The study aims to highlight the economic and financial performance of the clubs that participated in the series A, B and C of the Brazilian championships in 2017, being methodologically characterized as descriptive, documentary and investigative in order to gather information from the sample of 38 clubs. To clarify the economic and financial situation, indicators usually used in the literature and descriptive statistics were used to relate and highlight the results concluded in each series analyzed. The results revealed, in short, that the A, B, and C-series clubs have a poor financial and economic outlook, which is clear from the exposure of the indicators. In the comparative test between averages, the results showed that A-series clubs are able to earn higher profitability (ML) than B-series clubs and still have higher total return on investment (RSA) than C-series clubs. B have a higher dependence on third-party resources (PCT), higher than C-series clubs, however, gain greater profitability from their total investments (RSA). |
id |
PUC_SP-11_e71f6d38772ed139ae9f43ba1cdd5838 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/45039 |
network_acronym_str |
PUC_SP-11 |
network_name_str |
CAFI (São Paulo) |
repository_id_str |
|
spelling |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017Desempenhos econômico e financeiro dos clubes de futebol participantes dos campeonatos brasileiros das séries A, B e C no ano de 2017The study aims to highlight the economic and financial performance of the clubs that participated in the series A, B and C of the Brazilian championships in 2017, being methodologically characterized as descriptive, documentary and investigative in order to gather information from the sample of 38 clubs. To clarify the economic and financial situation, indicators usually used in the literature and descriptive statistics were used to relate and highlight the results concluded in each series analyzed. The results revealed, in short, that the A, B, and C-series clubs have a poor financial and economic outlook, which is clear from the exposure of the indicators. In the comparative test between averages, the results showed that A-series clubs are able to earn higher profitability (ML) than B-series clubs and still have higher total return on investment (RSA) than C-series clubs. B have a higher dependence on third-party resources (PCT), higher than C-series clubs, however, gain greater profitability from their total investments (RSA).O estudo tem por objetivo evidenciar os desempenhos econômico e financeiro dos clubes que participaram das séries A, B e C dos campeonatos brasileiros no ano de 2017, caracterizando-se metodologicamente como descritivo, documental e investigativo a fim de angariar informações da amostra de 38 clubes. Para esclarecer a situação econômico-financeira, foram utilizados indicadores usualmente colocados pela literatura e aplicada estatística descritiva para relacionar e evidenciar os resultados concluídos em cada série analisada. Os resultados revelaram, em suma, que os clubes das séries A, B e C possuem um aspecto financeiro deficiente e econômico pouco lucrativo, o que fica claro com à exposição dos indicadores. No teste comparativo entre médias, os resultados mostraram que os clubes da série A conseguem obter lucratividade (ML) maior que os clubes da série B e ainda conseguem obter retorno sobre os investimentos totais (RSA) maior que os clubes da série C. Os clubes da série B apresentam uma alta dependência de recursos de terceiros (PCT), maior que os clubes da série C, entretanto, obtêm lucratividade maior diante de seus investimentos totais (RSA).Pontifícia Universidade Católica de São Paulo - PUC/SP2020-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/4503910.23925/cafi.v3i1.45039CAFI; Vol. 3 No. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 67-82CAFI; Vol. 3 Núm. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 67-82CAFI ; v. 3 n. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 67-822595-17502595-175010.23925/cafi.v3i1reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPporhttps://revistas.pucsp.br/index.php/CAFI/article/view/45039/31224Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informaçãoinfo:eu-repo/semantics/openAccessIago dos Santos, Raidanda Silva, ValdemirEveraldo Silva da Costa, CarlosSérgio Cavalcante, Paulo2020-07-29T01:59:46Zoai:ojs.pkp.sfu.ca:article/45039Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2020-07-29T01:59:46CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.none.fl_str_mv |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017 Desempenhos econômico e financeiro dos clubes de futebol participantes dos campeonatos brasileiros das séries A, B e C no ano de 2017 |
title |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017 |
spellingShingle |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017 Iago dos Santos, Raidan |
title_short |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017 |
title_full |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017 |
title_fullStr |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017 |
title_full_unstemmed |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017 |
title_sort |
Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017 |
author |
Iago dos Santos, Raidan |
author_facet |
Iago dos Santos, Raidan da Silva, Valdemir Everaldo Silva da Costa, Carlos Sérgio Cavalcante, Paulo |
author_role |
author |
author2 |
da Silva, Valdemir Everaldo Silva da Costa, Carlos Sérgio Cavalcante, Paulo |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Iago dos Santos, Raidan da Silva, Valdemir Everaldo Silva da Costa, Carlos Sérgio Cavalcante, Paulo |
description |
The study aims to highlight the economic and financial performance of the clubs that participated in the series A, B and C of the Brazilian championships in 2017, being methodologically characterized as descriptive, documentary and investigative in order to gather information from the sample of 38 clubs. To clarify the economic and financial situation, indicators usually used in the literature and descriptive statistics were used to relate and highlight the results concluded in each series analyzed. The results revealed, in short, that the A, B, and C-series clubs have a poor financial and economic outlook, which is clear from the exposure of the indicators. In the comparative test between averages, the results showed that A-series clubs are able to earn higher profitability (ML) than B-series clubs and still have higher total return on investment (RSA) than C-series clubs. B have a higher dependence on third-party resources (PCT), higher than C-series clubs, however, gain greater profitability from their total investments (RSA). |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-07-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/45039 10.23925/cafi.v3i1.45039 |
url |
https://revistas.pucsp.br/index.php/CAFI/article/view/45039 |
identifier_str_mv |
10.23925/cafi.v3i1.45039 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/45039/31224 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informação info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informação |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
dc.source.none.fl_str_mv |
CAFI; Vol. 3 No. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 67-82 CAFI; Vol. 3 Núm. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 67-82 CAFI ; v. 3 n. 1 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 67-82 2595-1750 2595-1750 10.23925/cafi.v3i1 reponame:CAFI (São Paulo) instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
CAFI (São Paulo) |
collection |
CAFI (São Paulo) |
repository.name.fl_str_mv |
CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
nvg@galegale.com.br|| |
_version_ |
1797069023282724864 |