Liabilities and contingencies of Brazilian football clubs

Detalhes bibliográficos
Autor(a) principal: Oliveira, Monique Cristiane de
Data de Publicação: 2021
Outros Autores: Borba, José Alonso
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Contextus (Fortaleza. Online)
Texto Completo: http://periodicos.ufc.br/contextus/article/view/71172
Resumo: This study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 160 balance sheets analyzed presented uncovered liabilities and denoting effective problems of economic and financial unviability akthough no clubs broke effectively. The findings demonstrate that clubs cannot support themselves and eventually need to raise third-party resources. The study differs from previous research because it identifies the characteristics of liabilities, and provisions as present and future obligations for Brazilian football clubs. Thus, this research contributes by providing an overview of the indebtedness of Brazilian football clubs.
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spelling Liabilities and contingencies of Brazilian football clubsPasivos y contingencias de los clubes de fútbol brasileñosPassivos e contingências dos clubes de futebol brasileiroscontingenciesfootballliabilitiesprovisionsobligationscontingenciasfútbolpasivoprovisionesobligacionescontingênciasfutebolpassivosprovisõesobrigaçõesThis study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 160 balance sheets analyzed presented uncovered liabilities and denoting effective problems of economic and financial unviability akthough no clubs broke effectively. The findings demonstrate that clubs cannot support themselves and eventually need to raise third-party resources. The study differs from previous research because it identifies the characteristics of liabilities, and provisions as present and future obligations for Brazilian football clubs. Thus, this research contributes by providing an overview of the indebtedness of Brazilian football clubs.Este estudio busca identificar las características de los pasivos y contingencias de los 20 clubes de las series A y B del Campeonato Brasileño 2017 que presentaron los estados financieros de 2010 a 2018. Se encontró que, de los 160 balances analizados, 75 tenían pasivos no garantizados que denotan problemas reales de inviabilidad económica y financiera, aunque ningún club se ha derrumbado efectivamente. Los hallazgos demuestran que los clubes no pueden mantenerse a sí mismos con sus propios recursos y necesitan recaudar fondos de terceros. El estudio se diferencia de investigaciones anteriores porque identifica las características de las obligaciones presentes y futuras de los clubes de fútbol brasileños.Este estudo busca identificar as características dos passivos e contingências dos 20 clubes das séries A e B do Campeonato Brasileiro de 2017 que apresentaram as demonstrações contábeis de 2010 a 2018. Foi verificado que dos 160 balanços analisados, 75 apresentaram passivo a descoberto denotando problemas efetivos de inviabilidade econômico-financeira embora nenhum clube tenha quebrado efetivamente. Os achados demonstram que os clubes não conseguem se sustentar com recursos próprios e necessitam, eventualmente, captar recursos com terceiros. O estudo se diferencia de pesquisas anteriores porque identifica as características das obrigações presentes e futuras dos clubes de futebol brasileiros.FEAAC/UFC2021-11-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/ziphttp://periodicos.ufc.br/contextus/article/view/7117210.19094/contextus.2021.71172Contextus - Contemporary Journal of Economics and Management; Vol 19: jan/dec 2021; 330-344Contextus – Revista Contemporánea de Economía y Gestión; Vol. 19: jan/dez 2021; 330-344Contextus – Revista Contemporânea de Economia e Gestão; v. 19: jan/dez 2021; 330-3442178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCenghttp://periodicos.ufc.br/contextus/article/view/71172/197477http://periodicos.ufc.br/contextus/article/view/71172/197478http://periodicos.ufc.br/contextus/article/view/71172/197479http://periodicos.ufc.br/contextus/article/view/71172/197480http://periodicos.ufc.br/contextus/article/view/71172/197481Copyright (c) 2021 Revista: apenas para a 1a. publicaçãohttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessOliveira, Monique Cristiane deBorba, José Alonso2022-02-08T12:38:24Zoai:periodicos.ufc:article/71172Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2022-02-08T12:38:24Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv Liabilities and contingencies of Brazilian football clubs
Pasivos y contingencias de los clubes de fútbol brasileños
Passivos e contingências dos clubes de futebol brasileiros
title Liabilities and contingencies of Brazilian football clubs
spellingShingle Liabilities and contingencies of Brazilian football clubs
Oliveira, Monique Cristiane de
contingencies
football
liabilities
provisions
obligations
contingencias
fútbol
pasivo
provisiones
obligaciones
contingências
futebol
passivos
provisões
obrigações
title_short Liabilities and contingencies of Brazilian football clubs
title_full Liabilities and contingencies of Brazilian football clubs
title_fullStr Liabilities and contingencies of Brazilian football clubs
title_full_unstemmed Liabilities and contingencies of Brazilian football clubs
title_sort Liabilities and contingencies of Brazilian football clubs
author Oliveira, Monique Cristiane de
author_facet Oliveira, Monique Cristiane de
Borba, José Alonso
author_role author
author2 Borba, José Alonso
author2_role author
dc.contributor.author.fl_str_mv Oliveira, Monique Cristiane de
Borba, José Alonso
dc.subject.por.fl_str_mv contingencies
football
liabilities
provisions
obligations
contingencias
fútbol
pasivo
provisiones
obligaciones
contingências
futebol
passivos
provisões
obrigações
topic contingencies
football
liabilities
provisions
obligations
contingencias
fútbol
pasivo
provisiones
obligaciones
contingências
futebol
passivos
provisões
obrigações
description This study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 160 balance sheets analyzed presented uncovered liabilities and denoting effective problems of economic and financial unviability akthough no clubs broke effectively. The findings demonstrate that clubs cannot support themselves and eventually need to raise third-party resources. The study differs from previous research because it identifies the characteristics of liabilities, and provisions as present and future obligations for Brazilian football clubs. Thus, this research contributes by providing an overview of the indebtedness of Brazilian football clubs.
publishDate 2021
dc.date.none.fl_str_mv 2021-11-01
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 http://periodicos.ufc.br/contextus/article/view/71172
10.19094/contextus.2021.71172
url http://periodicos.ufc.br/contextus/article/view/71172
identifier_str_mv 10.19094/contextus.2021.71172
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv http://periodicos.ufc.br/contextus/article/view/71172/197477
http://periodicos.ufc.br/contextus/article/view/71172/197478
http://periodicos.ufc.br/contextus/article/view/71172/197479
http://periodicos.ufc.br/contextus/article/view/71172/197480
http://periodicos.ufc.br/contextus/article/view/71172/197481
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista: apenas para a 1a. publicação
http://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista: apenas para a 1a. publicação
http://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/zip
dc.publisher.none.fl_str_mv FEAAC/UFC
publisher.none.fl_str_mv FEAAC/UFC
dc.source.none.fl_str_mv Contextus - Contemporary Journal of Economics and Management; Vol 19: jan/dec 2021; 330-344
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 19: jan/dez 2021; 330-344
Contextus – Revista Contemporânea de Economia e Gestão; v. 19: jan/dez 2021; 330-344
2178-9258
1678-2089
reponame:Contextus (Fortaleza. Online)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Contextus (Fortaleza. Online)
collection Contextus (Fortaleza. Online)
repository.name.fl_str_mv Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv revistacontextus@ufc.br
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