Desempenho dentro de campo versus fora de campo: relação dos aspectos financeiros e esportivos dos clubes de futebol brasileiros

Abstract

With the increasing professionalization of the management of soccer clubs around the world, there is also the need to evaluate the interference that positive results in the equity indicators have in relation to sports performance on the field. This study, which can be classified as quantitative and descriptive, used as a sample fourteen soccer clubs that competed in the Brazilian Serie A Soccer Championship in the years 2016, 2017 and 2018. Their balance sheets were analyzed in order to calculate predetermined financial indicators that were submitted to evaluations such as Spearman's Rho and the chi-square test. As a final result, there was a relationship between aspects that involve actions outside the sports field, as good liquidity in relation to short-term accounts and also the use of third-party capital in the club, with soccer performance during the years studied. With this, the contributions that the research can offer are the possibility of developing measures such as the attempt to repay emergency short-term debts such as players' salary as well as the search for financial contributions from external agents, so as to seek improvement in the performance and qualification of the team in the championships in which it competes.