<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-5923</journal-id>
<journal-title><![CDATA[Estudios Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[estud.gerenc.]]></abbrev-journal-title>
<issn>0123-5923</issn>
<publisher>
<publisher-name><![CDATA[Universidad Icesi]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-59232019000100016</article-id>
<article-id pub-id-type="doi">10.18046/j.estger.2019.150.2884</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Determinantes da evidenciação de indicadores não financeiros de desempenho por clubes brasileiros de futebol]]></article-title>
<article-title xml:lang="es"><![CDATA[Determinantes de la divulgación de indicadores no financieros de desempeño de clubes brasileños de fútbol]]></article-title>
<article-title xml:lang="en"><![CDATA[Determinants of disclosure of non-financial performance indicators by Brazilian football clubs]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Benin]]></surname>
<given-names><![CDATA[Maicon Manoel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Diehl]]></surname>
<given-names><![CDATA[Carlos Alberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Figueira-Marquezan]]></surname>
<given-names><![CDATA[Luiz Henrique]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade de Passo Fundo Faculdade de Ciências Econômicas, Administrativas e Contábeis ]]></institution>
<addr-line><![CDATA[Passo Fundo ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade do Vale do Rio dos Sinos Escola de Gestão e Negócios ]]></institution>
<addr-line><![CDATA[São Leopoldo ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas ]]></institution>
<addr-line><![CDATA[Santa Maria ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2019</year>
</pub-date>
<volume>35</volume>
<numero>150</numero>
<fpage>16</fpage>
<lpage>26</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-59232019000100016&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-59232019000100016&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-59232019000100016&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este artigo identifica determinantes da divulgação voluntária de indicadores não financeiros por clubes de futebol brasileiros em suas demonstrações contábeis. Para isso, são analisados os anos de 2012 a 2014 dos clubes que já estiveram pelo menos uma vez na Série A do campeonato brasileiro de futebol, utilizando análises de correlação e regressão. Destaca-se a divulgação de indicadores relativos a recursos humanos, pela maior frequência e diversidade. O nível de divulgação está positivamente correlacionado com o tamanho dos clubes e apresenta a contribuição para a rentabilidade atual e do período seguinte. A pesquisa contribui com a apresentação de indicadores não financeiros divulgados pelos clubes, analisando aspectos relacionados aos níveis de disclosure.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo identificó los determinantes de la divulgación voluntaria de indicadores no financieros de clubes brasileños de fútbol en sus estados de resultados consolidados. Para esto han sido analizados, durante los años 2012 a 2014, los equipos que han estado por lo menos una vez en Serie A de la liga de fútbol brasileña de este periodo, utilizando análisis de correlación y regresión. Se destaca la divulgación de indicadores referente a recursos humanos, por la mayor frecuencia y diversidad. El nivel de divulgación está relacionado positivamente con el tamaño de los clubes, presentando una contribución a la rentabilidad del periodo actual y siguiente. La investigación contribuye con la presentación de indicadores no financieros divulgados por los equipos, analizando aspectos relacionados con los niveles de divulgación.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[indicadores não financeiros]]></kwd>
<kwd lng="pt"><![CDATA[clubes de futebol]]></kwd>
<kwd lng="pt"><![CDATA[análise de conteúdo]]></kwd>
<kwd lng="es"><![CDATA[indicadores no financieros]]></kwd>
<kwd lng="es"><![CDATA[equipos de fútbol]]></kwd>
<kwd lng="es"><![CDATA[análisis de contenido]]></kwd>
<kwd lng="en"><![CDATA[non-financial indicators]]></kwd>
<kwd lng="en"><![CDATA[soccer teams]]></kwd>
<kwd lng="en"><![CDATA[content analysis]]></kwd>
</kwd-group>
</article-meta>
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