Análise da relação entre o endividamento e o desempenho em competições dos clubes de futebol brasileiro de 2015 á 2017

Abstract

We know that the management of any entity is evaluated by its results obtained at the end of each year. The analysis of the accounting indicators carried out by financial indices extracted from the statements, becomes one of the tools for evaluation. And it can show the evolution in years, showing information for a good decision making. This work aims to analyze the relationship between indebtedness and performance in Brazilian soccer club competitions. For that, we used the accounting indicators of indebtedness and the data of the classifications of the Brazilian soccer clubs in the championships played in the last 3 years, from 2015 to 2017. The analysis was done by means of regression to measure the relation between the indicators of indebtedness and the results of competitions. The results indicate that this analysis will evaluate the profitability, the ability to pay the short and long term obligations and also the capital structure of these entities, thus observing the size and distribution of their debt.