Nível de evidenciação das informações contábeis dos clubes brasileiros de futebol

Abstract

This research aims to analyze the level of disclosure of information contained in the notes to the financial statements of the clubs that make up the A and B Series of the Brazilian championship in 2019, according to the ITG 2003 R1 - Sports Entity. For this, a Checklist was used as a data collection investigation tool. With this, the sum of the 10 questions addressed in the Checklist resulted, quantifying the level of evidencing of the financial statements of the clubs present in the final sample of this research. The results showed that the A Series clubs reached the highest levels of disclosure compared to the B Series clubs. Moreover, the results also showed that there is a higher standard deviation among the Series B clubs as compared to the Series B clubs. This study also revealed that, even though the annual disclosure of financial statements is mandatory, some clubs still did not disclose the notes to the financial statements. Despite the notorious evolution of Brazilian soccer, only 4 of the 32 clubs reached a performance equal to or above 70% in relation to the maximum score, therefore, according to the information found in this research, the Brazilian associations lack evolution in the accounting-financial management.