Sports Accounting: An Analysis of Brazilian Soccer Clubs Revenue Segregation in Adequacy to NBC ITG 2003

Arthur do Nascimento Ferreira Barros, Danielly Marques Frazão, Ana Lúcia Fontes de Souza, Maria Cleonice de Oliveira Pereira


This article aims to analyze the financial statements of the 20 football clubs of the 2018’s Brazilian first division championship, in order to identify how the clubs are segregating the revenues related to the professional sports activity in their 2017’s financial statements, according to the Interpretação Técnica Geral 2003. The content analysis technique was used, which consists of perceiving the existence or the lack of information about a specific issue. Data were collected on the websites of participating sample clubs shortly after the deadline for disclosure of the mandatory financial statements. It was perceived that most of the clubs segregate from professional sports activities (87.5%) and discriminate by the nature of revenue between ticketing sales, sponsorship, television, transfer of athletes, among others (80%). In addition, clubs with high disclosure levels and good quality information had a better sporting performance than those who have not. However, clubs still do not meet the obligation of Interpretação Técnica Geral 2003 even after 4 years since it has been publicized. Moreover, there is a lack of comparability between the statements and the quality of the information disclosed, essential aspects for the users. This paper contributes to the research field that it is dispersed in Brazil, and furthermore, it can improve the management in soccer clubs showing the importance of disclosure and good quality information.



Sporting Organizations; NBC ITG 2003; Revenue Segregation

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