Uma análise econômica e financeira dos clubes de futebol filiados ao clube dos treze

Abstract

The goal of this study is to determine the economic and financial performance of football clubs affiliated to the “Clube dos Treze” through the indicators of these clubs. The data that were the basis for the research were provided by the clubs financial statements in the period 2010-2013.The type of research is characterized empirically, by using methods of collection, examination and analysis of quantitative data that were studied in the same period. The variables considered of major importance for outcome assessment, these being sufficient to explore the study indicators were analyzed. The survey indicated that there is no direct relationship between the economic and financial performance, and sports performance. The study also examined the need for clubs to improve the quality of their managers, so that they may contribute to a better quality of accounting information provided to users.