Impression Management in Brazilian Football Clubs’ Financial Reports

Detalhes bibliográficos
Autor(a) principal: de Menêses Silva, Vanessa
Data de Publicação: 2023
Outros Autores: Minatto, Fábio, Alonso Borba, José
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Contabilidade, Gestão e Governança
Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2976
Resumo: Objective: This research investigated possible impression management practices in Brazilian football clubs’ financial reports. Method: Impression management was analyzed based on the information omission and obfuscation (text readability) and the textual sentiment of financial reports disclosed by the top 30 Brazilian football clubs from 2018 to 2021. Originality/Relevance: This study contributes to Brazilian football clubs’ stakeholders by offering data about transparency in the disclosure of economic and financial information. The research alerts to possible manipulation by the administration of football clubs when using impression management in financial reports. Results: The financial reports analyzed presented poor readability, which indicates possible information obfuscation. The textual sentiment – measured through the positive and negative tone adopted in the reports – showed relative dissonance with the economic-financial result. For example, one of the clubs used a positive tone in the text while presenting a negative accounting result. Theoretical/Methodological contributions: The study addresses the narrative portrayed in financial reports disclosed by Brazilian football clubs, a sector that generates many direct and indirect jobs. The sector represents an important part of the entertainment industry and is responsible for billionaire transactions.
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spelling Impression Management in Brazilian Football Clubs’ Financial ReportsGerenciamento de Impressão nos Relatórios dos Clubes Brasileiros de FutebolImpression ManagementReadabilityBrazilian Football ClubsTextual SentimentFinanceGerenciamento de ImpressãoLegibilidadeClubes Brasileiros de FutebolSentimento TextualFinançasObjective: This research investigated possible impression management practices in Brazilian football clubs’ financial reports. Method: Impression management was analyzed based on the information omission and obfuscation (text readability) and the textual sentiment of financial reports disclosed by the top 30 Brazilian football clubs from 2018 to 2021. Originality/Relevance: This study contributes to Brazilian football clubs’ stakeholders by offering data about transparency in the disclosure of economic and financial information. The research alerts to possible manipulation by the administration of football clubs when using impression management in financial reports. Results: The financial reports analyzed presented poor readability, which indicates possible information obfuscation. The textual sentiment – measured through the positive and negative tone adopted in the reports – showed relative dissonance with the economic-financial result. For example, one of the clubs used a positive tone in the text while presenting a negative accounting result. Theoretical/Methodological contributions: The study addresses the narrative portrayed in financial reports disclosed by Brazilian football clubs, a sector that generates many direct and indirect jobs. The sector represents an important part of the entertainment industry and is responsible for billionaire transactions.Objetivo: O objetivo desta pesquisa foi investigar possíveis práticas de gerenciamento de impressão nos relatórios financeiros divulgados pelos clubes brasileiros de futebol. Método: Analisou-se o gerenciamento de impressão a partir da omissão e ofuscação de informações (legibilidade do texto) e do sentimento textual dos relatórios contábeis divulgados pelos 30 principais clubes durante o período de 2018 a 2021. Originalidade/Relevância: Este estudo contribui para os stakeholders dos clubes brasileiros de futebol, informando sobre a transparência na divulgação das informações econômico-financeiras e sobre a existência de possíveis manipulações do seu comportamento, exploradas pelos gestores dos clubes de futebol, a partir da utilização do gerenciamento de impressão nos relatórios. Resultados: Os resultados evidenciaram, em relação ao gerenciamento de impressão, que os textos dos relatórios divulgados pelos clubes apresentaram nível de dificuldade de leitura alto, o que indica possível ofuscação de informações. Já o sentimento textual, medido por meio do tom positivo e negativo, apresentou relativa dissonância com o resultado econômico-financeiro, em que um dos clubes apresentou tom positivo no texto, mas com um resultado contábil negativo. Contribuições Teóricas/Metodológicas: O estudo aborda a narrativa presente nos relatórios contábeis dos clubes brasileiros de futebol, setor que gera empregos diretos e indiretos, além de movimentar a indústria do entretenimento, em que são realizadas transações bilionárias, capazes de gerar cifras expressivas.Contabilidade Gestão e Governança2023-03-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/297610.51341/cgg.v25i3.2976Journal of Accounting, Management and Governance; Vol. 25 No. 3 (2022); 506-523Contabilidade Gestão e Governança; v. 25 n. 3 (2022); 506-5231984-392510.51341/cgg.v25i3reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporenghttps://revistacgg.org/index.php/contabil/article/view/2976/785https://revistacgg.org/index.php/contabil/article/view/2976/786Copyright (c) 2022 Vanessa de Menêses Silva, Fábio Minatto, José Alonso Borbainfo:eu-repo/semantics/openAccessde Menêses Silva, Vanessa Minatto, FábioAlonso Borba, José2023-07-18T14:58:29Zoai:oai.jamg.cloud:article/2976Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2023-07-18T14:58:29Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false
dc.title.none.fl_str_mv Impression Management in Brazilian Football Clubs’ Financial Reports
Gerenciamento de Impressão nos Relatórios dos Clubes Brasileiros de Futebol
title Impression Management in Brazilian Football Clubs’ Financial Reports
spellingShingle Impression Management in Brazilian Football Clubs’ Financial Reports
de Menêses Silva, Vanessa
Impression Management
Readability
Brazilian Football Clubs
Textual Sentiment
Finance
Gerenciamento de Impressão
Legibilidade
Clubes Brasileiros de Futebol
Sentimento Textual
Finanças
title_short Impression Management in Brazilian Football Clubs’ Financial Reports
title_full Impression Management in Brazilian Football Clubs’ Financial Reports
title_fullStr Impression Management in Brazilian Football Clubs’ Financial Reports
title_full_unstemmed Impression Management in Brazilian Football Clubs’ Financial Reports
title_sort Impression Management in Brazilian Football Clubs’ Financial Reports
author de Menêses Silva, Vanessa
author_facet de Menêses Silva, Vanessa
Minatto, Fábio
Alonso Borba, José
author_role author
author2 Minatto, Fábio
Alonso Borba, José
author2_role author
author
dc.contributor.author.fl_str_mv de Menêses Silva, Vanessa
Minatto, Fábio
Alonso Borba, José
dc.subject.por.fl_str_mv Impression Management
Readability
Brazilian Football Clubs
Textual Sentiment
Finance
Gerenciamento de Impressão
Legibilidade
Clubes Brasileiros de Futebol
Sentimento Textual
Finanças
topic Impression Management
Readability
Brazilian Football Clubs
Textual Sentiment
Finance
Gerenciamento de Impressão
Legibilidade
Clubes Brasileiros de Futebol
Sentimento Textual
Finanças
description Objective: This research investigated possible impression management practices in Brazilian football clubs’ financial reports. Method: Impression management was analyzed based on the information omission and obfuscation (text readability) and the textual sentiment of financial reports disclosed by the top 30 Brazilian football clubs from 2018 to 2021. Originality/Relevance: This study contributes to Brazilian football clubs’ stakeholders by offering data about transparency in the disclosure of economic and financial information. The research alerts to possible manipulation by the administration of football clubs when using impression management in financial reports. Results: The financial reports analyzed presented poor readability, which indicates possible information obfuscation. The textual sentiment – measured through the positive and negative tone adopted in the reports – showed relative dissonance with the economic-financial result. For example, one of the clubs used a positive tone in the text while presenting a negative accounting result. Theoretical/Methodological contributions: The study addresses the narrative portrayed in financial reports disclosed by Brazilian football clubs, a sector that generates many direct and indirect jobs. The sector represents an important part of the entertainment industry and is responsible for billionaire transactions.
publishDate 2023
dc.date.none.fl_str_mv 2023-03-29
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://revistacgg.org/index.php/contabil/article/view/2976
10.51341/cgg.v25i3.2976
url https://revistacgg.org/index.php/contabil/article/view/2976
identifier_str_mv 10.51341/cgg.v25i3.2976
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/2976/785
https://revistacgg.org/index.php/contabil/article/view/2976/786
dc.rights.driver.fl_str_mv Copyright (c) 2022 Vanessa de Menêses Silva, Fábio Minatto, José Alonso Borba
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Vanessa de Menêses Silva, Fábio Minatto, José Alonso Borba
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Contabilidade Gestão e Governança
publisher.none.fl_str_mv Contabilidade Gestão e Governança
dc.source.none.fl_str_mv Journal of Accounting, Management and Governance; Vol. 25 No. 3 (2022); 506-523
Contabilidade Gestão e Governança; v. 25 n. 3 (2022); 506-523
1984-3925
10.51341/cgg.v25i3
reponame:Contabilidade, Gestão e Governança
instname:Universidade de Brasília (UnB)
instacron:UNB
instname_str Universidade de Brasília (UnB)
instacron_str UNB
institution UNB
reponame_str Contabilidade, Gestão e Governança
collection Contabilidade, Gestão e Governança
repository.name.fl_str_mv Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)
repository.mail.fl_str_mv jamg.cgg@gmail.com
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