Transparência das informações contábeis dos clubes de futebol participantes dos campeonatos Brasileiros das séries “A” e “B”

Abstract

Football in Brazil is a passion that moves billions of reais a year – especially when it comes to men's football - in transactions resulting from large investments, the need for transparency on the part of football clubs. In light of this, the present study aimed to investigate the level of transparency of the accounting information of football clubs that participated in the Brazilian championships of series A (first division) and "B" (second division) in the years 2015 to 2018. To achieve this objective , an exploratory and descriptive study was developed, with literature review and document analysis, as well as a quantitative approach, analyzing the information on the official websites of the 38 clubs, observing the levels of transparency, in addition to investigating Pearson's correlations regarding transparency and variables through descriptive statistics. The results of the study showed that the most transparent teams compete in the A series and that the football clubs that have the worst levels of dissemination are those located in the north and northeast regions, and, above all, clubs in the interior of the states of São Paulo, Santa Catarina and Rio grande do Sul. In fact, it was found that there is an association between club revenues and the level of disclosure. Thus, as the inflow of funds into the coffers of football clubs increases, the level of disclosure of accounting information increases.