Pandemia de Covis-19: o impacto no desempenho econômico e financeiro dos clubes de futebol brasileiros
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Data
2023-06
Autores
Orientador
Teixeira, Bruno de Medeiros
Banca
Azeredo, Adriano José
Franke, Luciane
Título do periódico
ISSN
Título do Volume
Editor
Resumo
A pandemia de COVID-19 foi um evento que assolou o mundo inteiro e impôs novos estilos de vida para a população. Em 2020, com a crise sanitária decorrente da pandemia de COVID-19, e a partir da comunicação da CBF a respeito da paralisação de seus campeonatos, a população brasileira deparou-se com uma de suas maiores formas de entretenimento suspensa e os clubes brasileiros de futebol passaram alguns meses com suas atividades paralisadas e, por consequência, tiveram suas principais fontes de recursos comprometidas. O objetivo deste estudo é analisar o impacto da pandemia de COVID-19 no desempenho econômico e financeiro dos clubes de futebol brasileiros. Para atingir tal objetivo, foram calculados indicadores de lucratividade e rentabilidade, de estrutura de capital e de liquidez. Por meio da análise dos indicadores calculados, foi possível identificar que os clubes tiveram impactos em seus indicadores no período de pandemia. No ano de 2020, com exceção do indicador de liquidez geral, todos os demais indicadores calculados neste estudo apresentaram piora em relação ao ano de 2019. Já no ano de 2021, com exceção dos indicadores de endividamento, liquidez corrente e liquidez geral, os clubes apresentaram melhora em seus indicadores, em comparação ao ano de 2020, indicando que a piora registrada no ano de 2020 foi em função da pandemia. Também foi possível observar que os clubes rebaixados nos anos de 2019, 2020 e 2021 apresentaram índices de lucratividade e rentabilidade inferiores aos clubes que terminaram o campeonato nas quatro primeiras posições, o que demonstra a relação existente entre os indicadores financeiros dos clubes e sua classificação no respectivo campeonato. O presente estudo contribui para fornecer um panorama a respeito dos impactos da pandemia a nível do futebol brasileiro, além de fornecer informações a respeito da gestão dos clubes brasileiros e tornar mais robustos os estudos acadêmicos sobre a pandemia e a análise das demonstrações contábeis.
The COVID-19 pandemic was an event that devastated the entire world and imposed new lifestyles on the population. In 2020, with the health crisis resulting from the COVID-19 pandemic, and from the CBF communication regarding the stoppage of its championships, the Brazilian population was faced with one of its greatest forms of entertainment suspended and Brazilian football clubs spent a few months with their activities paralyzed and, consequently, had their main sources of funds compromised. The objective of this study is to analyze the impact of the COVID-19 pandemic on the economic and financial performance of Brazilian football clubs. To achieve this objective, indicators of profitability, capital structure and liquidity were calculated. Through the analysis of the calculated indicators, it was possible to identify that the clubs had impacts on their indicators during the pandemic period. In the year 2020, with the exception of the general liquidity indicator, all other indicators calculated in this study showed a worsening in relation to the year 2019. In 2021, with the exception of debt, current liquidity and general liquidity indicators, clubs showed improvement in their indicators, compared to 2020, indicating that the worsening recorded in 2020 was due to the pandemic. It was also possible to observe that the clubs relegated in the years 2019, 2020 and 2021 had lower profitability indicators than the clubs that finished the championship in the first four positions, which demonstrates the relationship between the financial indicators of the clubs and their ranking in the respective championship. The present study contributes to providing an overview of the impacts of the pandemic on Brazilian football, in addition to providing information about the management of Brazilian clubs and making academic studies on the pandemic and analysis of financial statements more robust.
The COVID-19 pandemic was an event that devastated the entire world and imposed new lifestyles on the population. In 2020, with the health crisis resulting from the COVID-19 pandemic, and from the CBF communication regarding the stoppage of its championships, the Brazilian population was faced with one of its greatest forms of entertainment suspended and Brazilian football clubs spent a few months with their activities paralyzed and, consequently, had their main sources of funds compromised. The objective of this study is to analyze the impact of the COVID-19 pandemic on the economic and financial performance of Brazilian football clubs. To achieve this objective, indicators of profitability, capital structure and liquidity were calculated. Through the analysis of the calculated indicators, it was possible to identify that the clubs had impacts on their indicators during the pandemic period. In the year 2020, with the exception of the general liquidity indicator, all other indicators calculated in this study showed a worsening in relation to the year 2019. In 2021, with the exception of debt, current liquidity and general liquidity indicators, clubs showed improvement in their indicators, compared to 2020, indicating that the worsening recorded in 2020 was due to the pandemic. It was also possible to observe that the clubs relegated in the years 2019, 2020 and 2021 had lower profitability indicators than the clubs that finished the championship in the first four positions, which demonstrates the relationship between the financial indicators of the clubs and their ranking in the respective championship. The present study contributes to providing an overview of the impacts of the pandemic on Brazilian football, in addition to providing information about the management of Brazilian clubs and making academic studies on the pandemic and analysis of financial statements more robust.
Descrição
Palavras-chave
pandemia; clubes de futebol; demonstrações contábeis; índices; pandemic; football club; accounting statements; indicators
Citação
LOHMANN, Lavínia Thaís. PANDEMIA DE COVID-19: O IMPACTO NO DESEMPENHO ECONÔMICO E FINANCEIRO DOS CLUBES DE FUTEBOL BRASILEIROS. 2023. Monografia (Graduação em Ciências Contábeis) – Universidade do Vale do Taquari - Univates, Lajeado, 03 jul. 2023. Disponível em: http://hdl.handle.net/10737/3804.