文章基本信息

标题：PARTICIPATION AND DISCLOSURE OF ATHLETES IN THE STATEMENTS OF BRAZILIAN FOOTBALL CLUBS
本地全文：下载
作者：Nadielli Maria dos Santos Galvão ; Luiz Carlos Miranda
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2016
期号：6893
页码：112-131
语种：
出版社：University of State of Bahia
摘要：This study investigates how Brazilian football clubs highlight the value of their athletes in the accounting reports. The study looked at the degree of disclosure of the value of athletes of items such as depreciation, impairment, measurement basis, transfer of athletes in formation for the account of athletes formed among others. This study takes as its starting point the Brazilian standard accounting ITG 2003 created to establish specific criteria and procedures for assessment, recording and structuring of the financial statements of professional sports entities. This research included documentary analysis of the financial statements of 25 clubs that participated in the series A and B of the Brazilian Football Championship 2013. This study shows that of the 25 investigated clubs, 20 show the athletes as ITG 2003. The clubs that show more information on the value of their athletes were Sao Paulo and Botafogo. Regarding the participation of athletes in equity value of the clubs, it was found that this variable is around 16.5%. Finally, correspondence analysis (ANACOR) and the Spearman correlation test, aiming to test whether there is a relationship between the degree of disclosure of the value of athletes and their participation in equity. The results show that there is a possibility that these two variables are related.