Análise sobre a relação entre o desempenho esportivo e a gestão financeira de clubes de Futebol no Brasil – estudo de caso de cinco clubes entre 2013 e 2021

Abstract

The football market has attracted the world's attention with increasingly expressive amounts, whether in transactions with athletes, championship awards, broadcast rights quotas, sponsorships, among others. This new reality contrasts with business trends and modern economies, where ways are sought to reduce expenses and to be increasingly accurate in what is invested. This work aims to analyze the impact caused by the team’s indebtedness levels and the revenues obtained through sponsorship quotas, sales of federative rights of athletes and box office revenues in relation to the performance of five of the main football clubs in Brazil. The method of comparative analysis will be used through a regression model through the method of ordinary least squares, verifying the relationship between the performance of these teams through the performance parameter generated by the CBF Club Ranking and the values related to the indebtedness of the teams, as well as the revenue obtained in relation to sponsorship quotas, sales of athletes and revenue from the box office. The regression model is consistent in 60% of the cases of the study, where it is possible to verify its efficiency through a comparative analysis between the results that occurred in the analyzed period in relation to the regression obtained.