Evidenciação contábil nas entidades desportivas: uma análise comparativa entre os clubes brasileiros

Abstract

The research aims to investigate the level of compliance with Brazilian accounting standards present in the statements of Brazilian clubs. Therefore, it was analyzed, based upon the devices recommended disclosure in Law metric. n° 9.615/98, the CFC Resolution n° 1.005/04, Law n° 6.404/76 (as amended by Law 11.638/2007), sample of 57 financial statements of Brazilian football clubs in the period 2010-2012. From the hypothesis testing it was found that the disclosure is correlated with income and performance variables, which means that clubs with higher income are improving their disclosure to meet their diverse users and getting better sports performance, since who have more resources, wick variable correlates with the amount of receipts reinforcing the idea exposed by the clubs that the supporter is his greatest asset, but there is no correlation showing that the dubs that!have more fans are you get more titles, which shows that to succeed, athletes need to do their part on the field, said that strengthening the crowd does not win the game. Regarding the financial statements, as those outlined in Article 176 of Law n° 6.404/76 and its amendments in Law n° 11.638/07, are drawn more frequently by participating clubs sample Brazilian clubs have a high degree of adhesion to most of items required by the NBC T 10:13, but fall short when it comes to the disclosure of the athletes, since only 15.8% of all financial statements have analyzed spending on training athletes in the fixed assets account and specifies 14% present note exploratory with this record lowering the amount to for profit for the year.