Influence of capital structure on the sale of athletes economic rights and ticket revenue in Brazilian football clubs

Authors

DOI:

https://doi.org/10.4025/enfoque.v40i2.50116

Keywords:

Capital Structure. Sale of Economic Rights of Athletes. Tickets Revenues. Football Clubs.

Abstract

The purpose of this research was to analyze the influence of the capital structure of Brazilian football clubs on their respective tickets revenues and athlete economic rights sales revenues. For this, a regression was applied whose data were worked in front of a fully balanced panel. The sample refers to the twelve largest Brazilian football clubs, with information regarding the chronological interval from 2012 to 2017. Considering always a confidence level of 95%, the findings of this study suggest that the indebtedness of Brazilian soccer clubs leads to lower values in the revenues from selling the economic rights of athletes, although the composition of this indebtedness does not denote such influence. From these results, it can be concluded that Brazilian

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Author Biographies

  • Ronan Reis Marçal, Universidade Federal de Santa Catarina

    Doutorando em Contabilidade na Universidade Federal de Santa Catarina (UFSC)

  • Rodrigo Rengel, Universidade Federal de Santa Catarina

    Doutorando em Contabilidade na Universidade Federal de Santa Catarina (UFSC)

  • Januário José Monteiro, Universidade Federal de Santa Catarina

    Doutorando em Contabilidade na Universidade Federal de Santa Catarina (UFSC)

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Published

2021-03-10

Issue

Vol. 40 No. 2 (2021): Enf.: Ref. Cont.

Section

Original Articles

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How to Cite

Influence of capital structure on the sale of athletes economic rights and ticket revenue in Brazilian football clubs. (2021). Enfoque: Reflexão Contábil, 40(2), 99-113. https://doi.org/10.4025/enfoque.v40i2.50116