Economic and financial performances of the football clubs participating in the Brazilian series A, B and C Champioships in 2017

Detalhes bibliográficos
Autor(a) principal: Iago dos Santos, Raidan
Data de Publicação: 2020
Outros Autores: da Silva, Valdemir, Everaldo Silva da Costa, Carlos, Sérgio Cavalcante, Paulo
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).
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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)
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