64477

Fábio Minatto
José Alonso Borba

Brazilian Business Review

A literatura aponta que clubes de futebol enfrentam dificuldades financeiras, o que pode levá-los à insolvência. Modelos buscam prevê-la para organizações de variados setores, mas apenas recentemente foram formulados para clubes europeus. Assim, este estudo tem como objetivo propor modelos de previsão de insolvência para clubes brasileiros de futebol. A partir do ranking elaborado pela Confederação Brasileira de Futebol, os 35 que divulgaram suas demonstrações contábeis e notas explicativas no período de 2011 a 2018 foram analisados. Vale-se de indicadores econômico-financeiros e esportivos bem como modelagem baseada em redes neurais para elaboração dos modelos. Os resultados indicam que as variáveis liquidez imediata, capital circulante líquido, giro do ativo e desempenho esportivo no Campeonato Brasileiro foram importantes na predição da insolvência em pelo menos um dos modelos. O estudo contribui para a literatura sobre insolvência de clubes de futebol por meio de modelos capazes de predizê-la com acurácia a partir de indicadores econômico-financeiros e esportivos.

Clubes de Futebol Brasileiros, Insolvência, Redes Neurais

MINATTO, F.; BORBA, J. A. Insolvência em Clubes de Futebol Brasileiros: Proposição de Modelos Baseados em Redes Neurais. Brazilian Business Review, v. 18, n. 6, p. 624-642, 2021.

Minatto, F., & Borba, J. A. (2021). Insolvência em Clubes de Futebol Brasileiros: Proposição de Modelos Baseados em Redes Neurais. Brazilian Business Review, 18(6), 624-642.

http://dx.doi.org/10.15728/bbr.2021.18.6.2

https://www.spell.org.br/documentos/ver/64477/insolvencia-em-clubes-de-futebol-brasileiros--proposicao-de-modelos-baseados-em-redes-neurais/i/pt-br

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