Abstract

BENIN, Maicon Manoel; DIEHL, Carlos Alberto  and  FIGUEIRA-MARQUEZAN, Luiz Henrique. Determinants of disclosure of non-financial performance indicators by Brazilian football clubs. estud.gerenc. [online]. 2019, vol.35, n.150, pp.16-26. ISSN 0123-5923.  https://doi.org/10.18046/j.estger.2019.150.2884.

This article aimed to identify the determinants of voluntary disclosure of non - financial indicators by Brazilian football clubs in their consolidated accounting statements. For this purpose, we analyzed the data of years 2012 to 2014 of the clubs that were at least once in the series A of the Brazilian football league in this period, using correlation and regression analysis. The disclosure of indicators related to human resources is highlighted, due to its greater frequency and diversity. The level of disclosure is positively related to the clubs size, contributing to the profitability of both the current and following period. This research study contributes to discuss non-financial indicators disclosed by the clubs, examining aspects related to disclosure levels.

Classificações JEL: M41, L83, Z20.

Keywords : non-financial indicators; soccer teams; content analysis.

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