Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus

Detalhes bibliográficos
Autor(a) principal: Maia, Anna Beatriz Grangeiro Ribeiro
Data de Publicação: 2013
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
Texto Completo: http://www.repositorio.ufc.br/handle/riufc/15061
Resumo: The football market has assumed great proportions over time and secured their place in the world market, making it a business as profitable as other investments as the housing market, with the principles of profit maximization and the adoption of strategic technical and financial arrangements for administrative management. According to the Resource Based View of the Firm (RBV), of resources that can facilitate business performance, stand out intangible assets - category that fits the most representative of the assets of football clubs, according to the indications literature.Despite the mandatory accounting records in many countries, national and international studies show that the disclosure of intangible assets in the financial statements of entities in general, and especially in sports entities, has been superficial, not including all items required by accounting standards, implying a low quality informational entities in the accounting reports of this type of asset. Based on the arguments offered in the literature on fledgling accounting disclosure of intangible assets for the sports entities, the present study aimed to investigate patterns of association between intangible assets with accounting disclosure and economic performance of brazilian and european soccer clubs listed on the Club World Ranking. Regarding the methodological procedures, this research is classified as exploratory-descriptive as to the objectives; documental and bibliographical, as to the techniques; and predominantly quantitative, on the approach of the problem. The sample meets football clubs listed in the Club World Ranking 2012, of natural countries that adopt IFRS, based on the criteria of publication of the financial statements 2011. About the principal proxies, the variables were used: as intangible assets with accounting disclosure, Return of Intangible Assets (AIG) and the Representation of Intangible Assets (RAI); as economic performance, Return on Assets (ROA) and Return on Equity (ROE); and as sports performance, the classification sample according to the Ranking. The results of the quantitative analysis, show that: (i) the clubs were grouped into six clusters, and three most important factors are presented in order of discriminant power AIG, Des. Sports and ROE (ii) there are differences in the profile of intangible assets with accounting disclosure between european and brazilian clubs, particularly for the RAI (iii) there are no differences in the profile of economic performance for both ROE so as ROA to general, as well as between european and brazilian clubs, (iv) there is no correlation patterns between sports performance and profile of intangible assets with accounting disclosure in general, as well as between european and brazilian clubs. More timely, there is no correlation between the profile of intangible assets with accounting disclosure (AIG and RAI) of the clubs and their economic performance (ROE and ROA), although it has been identified negative correlation between AIG and ROE unexpected, the which raises new researches. From the above, according to the results of the data analysis of brazilian and european clubs, it is concluded that: there is no association between intangible assets with accounting disclosure and economic performance of the clubs in general, as well as between european and brazilian clubs, the profile of intangible assets with accounting disclosure brazilian clubs is different from the european, and the economic performance of the brazilian football clubs is similar to that of europeans.
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spelling Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeusBalanço (Contabilidade)Bens incorpóreosClubes de futebolThe football market has assumed great proportions over time and secured their place in the world market, making it a business as profitable as other investments as the housing market, with the principles of profit maximization and the adoption of strategic technical and financial arrangements for administrative management. According to the Resource Based View of the Firm (RBV), of resources that can facilitate business performance, stand out intangible assets - category that fits the most representative of the assets of football clubs, according to the indications literature.Despite the mandatory accounting records in many countries, national and international studies show that the disclosure of intangible assets in the financial statements of entities in general, and especially in sports entities, has been superficial, not including all items required by accounting standards, implying a low quality informational entities in the accounting reports of this type of asset. Based on the arguments offered in the literature on fledgling accounting disclosure of intangible assets for the sports entities, the present study aimed to investigate patterns of association between intangible assets with accounting disclosure and economic performance of brazilian and european soccer clubs listed on the Club World Ranking. Regarding the methodological procedures, this research is classified as exploratory-descriptive as to the objectives; documental and bibliographical, as to the techniques; and predominantly quantitative, on the approach of the problem. The sample meets football clubs listed in the Club World Ranking 2012, of natural countries that adopt IFRS, based on the criteria of publication of the financial statements 2011. About the principal proxies, the variables were used: as intangible assets with accounting disclosure, Return of Intangible Assets (AIG) and the Representation of Intangible Assets (RAI); as economic performance, Return on Assets (ROA) and Return on Equity (ROE); and as sports performance, the classification sample according to the Ranking. The results of the quantitative analysis, show that: (i) the clubs were grouped into six clusters, and three most important factors are presented in order of discriminant power AIG, Des. Sports and ROE (ii) there are differences in the profile of intangible assets with accounting disclosure between european and brazilian clubs, particularly for the RAI (iii) there are no differences in the profile of economic performance for both ROE so as ROA to general, as well as between european and brazilian clubs, (iv) there is no correlation patterns between sports performance and profile of intangible assets with accounting disclosure in general, as well as between european and brazilian clubs. More timely, there is no correlation between the profile of intangible assets with accounting disclosure (AIG and RAI) of the clubs and their economic performance (ROE and ROA), although it has been identified negative correlation between AIG and ROE unexpected, the which raises new researches. From the above, according to the results of the data analysis of brazilian and european clubs, it is concluded that: there is no association between intangible assets with accounting disclosure and economic performance of the clubs in general, as well as between european and brazilian clubs, the profile of intangible assets with accounting disclosure brazilian clubs is different from the european, and the economic performance of the brazilian football clubs is similar to that of europeans.O mercado futebolístico assumiu grandes proporções ao longo do tempo e garantiu seu espaço no mercado mundial, tornando-se um negócio tão rentável como outros investimentos como o mercado imobiliário, com princípios da maximização do lucro e com a adoção de técnicas estratégicas e financeiras para a gestão administrativa. De acordo com a Visão Baseada em Recursos da Firma (RBV), dentre os recursos capazes de favorecer o desempenho empresarial, sobressaem-se os ativos intangíveis – categoria em que se enquadra a parte mais representativa dos ativos dos clubes de futebol, segundo indicações da literatura. Apesar da obrigatoriedade de registro contábil em diversos países, estudos nacionais e internacionais apontam que a evidenciação do ativo intangível nas demonstrações financeiras das entidades em geral, e principalmente nas entidades desportivas, tem sido superficial, não compreendendo todos os itens exigidos pelas normas contábeis, implicando uma baixa qualidade informacional das entidades nos informes contábeis deste tipo de ativo. Com base nos argumentos oferecidos na literatura sobre a evidenciação contábil incipiente dos ativos intangíveis pelas entidades desportivas, o presente estudo teve como objetivo geral investigar padrões de associação entre o ativo intangível com evidenciação contábil e o desempenho econômico dos clubes de futebol brasileiros e europeus listados no Club World Ranking. No que concerne aos procedimentos metodológicos, esta pesquisa classifica-se como: exploratório-descritiva, quanto aos objetivos; documental e bibliográfica, quanto às técnicas; e, predominantemente, quantitativa, quanto à abordagem do problema. A amostra do estudo reúne os clubes de futebol listados no Club World Ranking 2012, naturais de países que adotam às IFRS, a partir do critério de publicação das demonstrações financeiras de 2011. Para a mensuração específica dos ativos intangíveis com evidenciação contábil foram utilizadas como variáveis o Retorno do Ativo Intangível (AIG) e a Representatividade do Ativo Intangível (RAI); do desempenho econômico, o Return on Assets (ROA) e Return on Equity (ROE); e do desempenho desportivo, a classificação amostral de acordo com a posição no ranking. Os resultados da análise quantitativa demonstram que: (i) os clubes se agruparam em seis clusters, sendo três variáveis mais decisivas, apresentadas em ordem de potência discriminante AIG, Des. Desportivo e ROE; (ii) há diferenças quanto ao perfil de ativos intangíveis com evidenciação contábil dos clubes europeus e brasileiros, principalmente quanto ao RAI; (iii) não há diferenças quanto ao perfil de desempenho econômico, tanto para ROE quanto para ROA de forma geral, bem como entre os clubes europeus e brasileiros; (iv) não há padrões de correlação entre o desempenho desportivo e o perfil de ativos intangíveis com evidenciação contábil de forma geral, bem como entre os clubes europeus e brasileiros. De forma mais pontual, não há correlações entre o perfil dos ativos intangíveis com evidenciação contábil (AIG e RAI) dos clubes e os respectivos desempenhos econômicos (ROE e ROA), apesar de que ter sido identificada correlação negativa entre AIG e ROE inesperada, o que suscita novas pesquisas. Do exposto, de acordo com os resultados da análise dos dados dos clubes brasileiros e europeus, conclui-se que não há associação entre o ativo intangível com evidenciação contábil e o desempenho econômico dos clubes de forma geral, bem como entre os clubes europeus e brasileiros; o perfil do ativo intangível com evidenciação contábil dos clubes brasileiros é diferente dos europeus; e, o desempenho econômico dos clubes de futebol brasileiros é semelhante ao dos europeus.Vasconcelos, Alessandra Carvalho deMaia, Anna Beatriz Grangeiro Ribeiro2016-02-02T12:19:51Z2016-02-02T12:19:51Z2013info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfMAIA, Anna Beatriz Grangeiro Ribeiro. Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus. 2013. 151 f. Dissertação (Mestrado) – Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2013.http://www.repositorio.ufc.br/handle/riufc/15061porreponame:Repositório Institucional da Universidade Federal do Ceará (UFC)instname:Universidade Federal do Ceará (UFC)instacron:UFCinfo:eu-repo/semantics/openAccess2019-01-18T18:46:49Zoai:repositorio.ufc.br:riufc/15061Repositório InstitucionalPUBhttp://www.repositorio.ufc.br/ri-oai/requestbu@ufc.br || repositorio@ufc.bropendoar:2024-09-11T18:33:34.045943Repositório Institucional da Universidade Federal do Ceará (UFC) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus
title Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus
spellingShingle Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus
Maia, Anna Beatriz Grangeiro Ribeiro
Balanço (Contabilidade)
Bens incorpóreos
Clubes de futebol
title_short Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus
title_full Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus
title_fullStr Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus
title_full_unstemmed Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus
title_sort Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus
author Maia, Anna Beatriz Grangeiro Ribeiro
author_facet Maia, Anna Beatriz Grangeiro Ribeiro
author_role author
dc.contributor.none.fl_str_mv Vasconcelos, Alessandra Carvalho de
dc.contributor.author.fl_str_mv Maia, Anna Beatriz Grangeiro Ribeiro
dc.subject.por.fl_str_mv Balanço (Contabilidade)
Bens incorpóreos
Clubes de futebol
topic Balanço (Contabilidade)
Bens incorpóreos
Clubes de futebol
description The football market has assumed great proportions over time and secured their place in the world market, making it a business as profitable as other investments as the housing market, with the principles of profit maximization and the adoption of strategic technical and financial arrangements for administrative management. According to the Resource Based View of the Firm (RBV), of resources that can facilitate business performance, stand out intangible assets - category that fits the most representative of the assets of football clubs, according to the indications literature.Despite the mandatory accounting records in many countries, national and international studies show that the disclosure of intangible assets in the financial statements of entities in general, and especially in sports entities, has been superficial, not including all items required by accounting standards, implying a low quality informational entities in the accounting reports of this type of asset. Based on the arguments offered in the literature on fledgling accounting disclosure of intangible assets for the sports entities, the present study aimed to investigate patterns of association between intangible assets with accounting disclosure and economic performance of brazilian and european soccer clubs listed on the Club World Ranking. Regarding the methodological procedures, this research is classified as exploratory-descriptive as to the objectives; documental and bibliographical, as to the techniques; and predominantly quantitative, on the approach of the problem. The sample meets football clubs listed in the Club World Ranking 2012, of natural countries that adopt IFRS, based on the criteria of publication of the financial statements 2011. About the principal proxies, the variables were used: as intangible assets with accounting disclosure, Return of Intangible Assets (AIG) and the Representation of Intangible Assets (RAI); as economic performance, Return on Assets (ROA) and Return on Equity (ROE); and as sports performance, the classification sample according to the Ranking. The results of the quantitative analysis, show that: (i) the clubs were grouped into six clusters, and three most important factors are presented in order of discriminant power AIG, Des. Sports and ROE (ii) there are differences in the profile of intangible assets with accounting disclosure between european and brazilian clubs, particularly for the RAI (iii) there are no differences in the profile of economic performance for both ROE so as ROA to general, as well as between european and brazilian clubs, (iv) there is no correlation patterns between sports performance and profile of intangible assets with accounting disclosure in general, as well as between european and brazilian clubs. More timely, there is no correlation between the profile of intangible assets with accounting disclosure (AIG and RAI) of the clubs and their economic performance (ROE and ROA), although it has been identified negative correlation between AIG and ROE unexpected, the which raises new researches. From the above, according to the results of the data analysis of brazilian and european clubs, it is concluded that: there is no association between intangible assets with accounting disclosure and economic performance of the clubs in general, as well as between european and brazilian clubs, the profile of intangible assets with accounting disclosure brazilian clubs is different from the european, and the economic performance of the brazilian football clubs is similar to that of europeans.
publishDate 2013
dc.date.none.fl_str_mv 2013
2016-02-02T12:19:51Z
2016-02-02T12:19:51Z
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dc.identifier.uri.fl_str_mv MAIA, Anna Beatriz Grangeiro Ribeiro. Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus. 2013. 151 f. Dissertação (Mestrado) – Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2013.
http://www.repositorio.ufc.br/handle/riufc/15061
identifier_str_mv MAIA, Anna Beatriz Grangeiro Ribeiro. Ativo intangível com evidenciação contábil e desempenho dos clubes de futebol brasileiros e europeus. 2013. 151 f. Dissertação (Mestrado) – Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2013.
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