TY  - JOUR 
TI  - Determinantes da evidenciação de indicadores não financeiros de desempenho por clubes brasileiros de futebol
PB  - Universidad Icesi
PY  - 2019
issn 0123-5923
AB  - This article aimed to identify the determinants of voluntary disclosure of non - financial indicators by Brazilian football clubs in their
consolidated accounting statements. For this purpose, we analyzed the data of years 2012 to 2014 of the clubs that were at least once
in the series A of the Brazilian football league in this period, using correlation and regression analysis. The disclosure of indicators
related to human resources is highlighted, due to its greater frequency and diversity. The level of disclosure is positively related to the
clubs size, contributing to the profitability of both the current and following period. This research study contributes to discuss nonfinancial
indicators disclosed by the clubs, examining aspects related to disclosure levels.
KW  - Indicadores financieros
KW  - Estados de resultados
KW  - Desempeño de equipos
KW  - Recursos humanos
UR  - http://repository.icesi.edu.co/biblioteca_digital/handle/10906/84605
ER  -