Nível de evidenciação das demonstrações contábeis dos clubes brasileiros de futebol

Abstract

This paper presents the results of a research that aimed at verifying how well the biggest Brazilian soccer teams comply with the rules stablished by the Resolution 1.429/2013, issued by the Brazilian Accounting Council. The research was quantitative, descriptive and based on published reports, based on data from 2007 to 2013. The non-probabilistic and intentional sample comprised 16 of the 20 teams that were at the time members of the so-called “13 Group”, the premiere league in Brazil. A list of the requirements defined by the above-mentioned resolution was the basis for analyzing the financial statements and their notes. It was possible to observe that, on average, the compliance level was of 56,38%, demonstrating the need to improve the transparency level of the financial statements. Furthermore, it was possible to identify an increasing trend of marginal improvements in the levels of disclosure and transparency of such financial statements. “Internacional” was the team that presented the highest disclosure level, while “Bahia” was the one associated to the lowest level, complying the least with the requirements.