“Aqui é série “A”! E agora?” : análise das demonstrações contábeis - entre 2017 e 2020 - de clubes de futebol profissionais que ascenderam à primeira divisão nacional em 2016

Abstract

The world football scenario has been going through changes, in which more and more smaller, less legitimate, younger clubs, but better managed, have been achieving good results, occupying vacancies of more traditional clubs in the national first divisions (series “A”) in different countries. The objective of the study is to analyze the financial statements - between 2017 and 2020 - of professional football clubs that ascended to the national first division in 2016. The theoretical foundation is based on articles on financial statements and economic and financial indicators. The methodology used was a qualitative approach in relation to the collection of data from the clubs that participated in the study through the accounting information disclosed on their official websites. The data necessary to describe and interpret the indicators presented in the study were collected. The study results encourage managers to reflect on a better economic and financial situation, through the analysis of indicators, as this will lead to better results for clubs in championship disputes.