Nível de transparência das informações contábeis dos clubes de futebol das séries A, B e C

Abstract

Brazilian football is approaching, as it is a leisure and entertainment option, becoming a lucrative activity for each one by a movement of monetary movement through the clubs. Therefore, this paper aims to analyze the level of knowledge of all Brazilian soccer clubs in 2017. To achieve this goal, use the research model (checklist). As the data collection tool for building the transparency index, as well as a quantitative quantitative, analyzing how the information of the 35 clubs that posted on the web pages, the information on mandatory skills and other ways to volunteer 2017 The results of the study allowed us to infer what is larger, flatter, more exactly the same, the larger, the size of its revenue and its popularity, the greater is a problem in complying with legislation and disclosing the information that is submitted. Note that Brazilian soccer clubs are a series of evidence on the subject that refers to accounting information, which are not demonstrated by the ITCF. The data is not possible, is not not not possible, will not not possible, will not possible. Thus, despite the growing revenues of football clubs and the existence of a rule that guides the disclosure of accounting information, there are still clubs that resist complying with their obligations.