A relação entre a evidenciação contábil e as características dos clubes de futebol que atuam no campeonato brasileiro da série A

Abstract

ABSTRACT This research aims to analyze the relationship between the disclosure of accounting information and the characteristics of the soccer clubs that act in the Brazilian Championship Series A, as determined in the NBC ITG 2003. Based on the theory of disclosure based on the judgment, it was expected that the characteristics of the soccer clubs may explain the heterogeneous level of evidence of the accounting information of these clubs. The survey has as a sample the 20 soccer clubs that participated in the Brazilian Championship of 2018. The analysis period understood from 2013 to 2017. As a methodology, multiple linear regression with panel data models was employed. The results obtained showed that the variables present in the model explain 56% of the evidences practiced by the clubs. In addition, variables, Active Size (TA), General Indebtedness (EG) and Number of Partners Supporters (QST) showed statistically significant relationship with the dependent variable.