Liabilities and contingencies of Brazilian football clubs

This study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 160 balance sheets analyzed presented u...

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Autores principales:	Monique Cristiane de Oliveira, José Alonso Borba
Formato:	article
Lenguaje:	EN ES PT
Publicado:	Universidade Federal do Ceará 2021
Materias:	contingencies football liabilities provisions obligations Commerce HF1-6182 Economic theory. Demography HB1-3840
Acceso en línea:	https://doaj.org/article/16e9dd8061474a77bcc0970b7e960a9f
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id	oai:doaj.org-article:16e9dd8061474a77bcc0970b7e960a9f
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spelling	oai:doaj.org-article:16e9dd8061474a77bcc0970b7e960a9f2021-11-20T14:47:54ZLiabilities and contingencies of Brazilian football clubs1678-20892178-925810.19094/contextus.2021.71172https://doaj.org/article/16e9dd8061474a77bcc0970b7e960a9f2021-11-01T00:00:00Zhttp://periodicos.ufc.br/contextus/article/view/71172https://doaj.org/toc/1678-2089https://doaj.org/toc/2178-9258This study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 160 balance sheets analyzed presented uncovered liabilities and denoting effective problems of economic and financial unviability akthough no clubs broke effectively. The findings demonstrate that clubs cannot support themselves and eventually need to raise third-party resources. The study differs from previous research because it identifies the characteristics of liabilities, and provisions as present and future obligations for Brazilian football clubs. Thus, this research contributes by providing an overview of the indebtedness of Brazilian football clubs.Monique Cristiane de OliveiraJosé Alonso BorbaUniversidade Federal do CearáarticlecontingenciesfootballliabilitiesprovisionsobligationsCommerceHF1-6182Economic theory. DemographyHB1-3840ENESPTContextus, Vol 19, Pp 330-344 (2021)
institution	DOAJ
collection	DOAJ
language	EN ES PT
topic	contingencies football liabilities provisions obligations Commerce HF1-6182 Economic theory. Demography HB1-3840
spellingShingle	contingencies football liabilities provisions obligations Commerce HF1-6182 Economic theory. Demography HB1-3840 Monique Cristiane de Oliveira José Alonso Borba Liabilities and contingencies of Brazilian football clubs
description	This study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 160 balance sheets analyzed presented uncovered liabilities and denoting effective problems of economic and financial unviability akthough no clubs broke effectively. The findings demonstrate that clubs cannot support themselves and eventually need to raise third-party resources. The study differs from previous research because it identifies the characteristics of liabilities, and provisions as present and future obligations for Brazilian football clubs. Thus, this research contributes by providing an overview of the indebtedness of Brazilian football clubs.
format	article
author	Monique Cristiane de Oliveira José Alonso Borba
author_facet	Monique Cristiane de Oliveira José Alonso Borba
author_sort	Monique Cristiane de Oliveira
title	Liabilities and contingencies of Brazilian football clubs
title_short	Liabilities and contingencies of Brazilian football clubs
title_full	Liabilities and contingencies of Brazilian football clubs
title_fullStr	Liabilities and contingencies of Brazilian football clubs
title_full_unstemmed	Liabilities and contingencies of Brazilian football clubs
title_sort	liabilities and contingencies of brazilian football clubs
publisher	Universidade Federal do Ceará
publishDate	2021
url	https://doaj.org/article/16e9dd8061474a77bcc0970b7e960a9f
work_keys_str_mv	AT moniquecristianedeoliveira liabilitiesandcontingenciesofbrazilianfootballclubs AT josealonsoborba liabilitiesandcontingenciesofbrazilianfootballclubs
_version_	1718419408933617664

Liabilities and contingencies of Brazilian football clubs

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