Gerenciamento de Impressão nos Relatórios dos Clubes Brasileiros de Futebol

Vanessa  de Menêses Silva; Fábio; José Alonso Borba

doi:10.51341/cgg.v25i3.2976

Authors

Vanessa de Menêses Silva Universidade Federal de Santa Catarina https://orcid.org/0000-0002-6045-2143
Fábio Universidade Federal de Santa Catarina https://orcid.org/0000-0003-4004-4086
José Alonso Borba Universidade Federal de Santa Catarina https://orcid.org/0000-0001-6068-342X

DOI:

https://doi.org/10.51341/cgg.v25i3.2976

Keywords:

Impression Management, Readability, Brazilian Football Clubs, Textual Sentiment, Finance

Abstract

Objective: This research investigated possible impression management practices in Brazilian football clubs’ financial reports.

Method: Impression management was analyzed based on the information omission and obfuscation (text readability) and the textual sentiment of financial reports disclosed by the top 30 Brazilian football clubs from 2018 to 2021.

Originality/Relevance: This study contributes to Brazilian football clubs’ stakeholders by offering data about transparency in the disclosure of economic and financial information. The research alerts to possible manipulation by the administration of football clubs when using impression management in financial reports.

Results: The financial reports analyzed presented poor readability, which indicates possible information obfuscation. The textual sentiment – measured through the positive and negative tone adopted in the reports – showed relative dissonance with the economic-financial result. For example, one of the clubs used a positive tone in the text while presenting a negative accounting result.

Theoretical/Methodological contributions: The study addresses the narrative portrayed in financial reports disclosed by Brazilian football clubs, a sector that generates many direct and indirect jobs. The sector represents an important part of the entertainment industry and is responsible for billionaire transactions.

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Author Biographies

Vanessa de Menêses Silva, Universidade Federal de Santa Catarina

Doutoranda no Programa de Pós-Graduação em Contabilidade (PPGC) da Universidade Federal de Santa Catarina (UFSC). Mestre em Contabilidade pelo Programa de Pós-Graduação em Contabilidade da Universidade Federal da Paraíba (UFPB). Bacharel em Ciências Contábeis pela UFPB. Integrante do Núcleo de Estudos em Contabilidade e Controladoria (NECC), coordenado pelo professor Dr. José Alonso Borba.

Fábio, Universidade Federal de Santa Catarina

Doutorando no Programa de Pós-Graduação em Contabilidade (PPGC) da Universidade Federal de Santa Catarina (UFSC). Mestre pelo Programa de Pós-Graduação em Contabilidade da UFSC (2020). Bacharel em Ciências Contábeis pela Universidade Federal de Santa Catarina (2017). Integrante do Núcleo de Estudos em Contabilidade e Controladoria (NECC), coordenado pelo professor Dr. José Alonso Borba. Membro efetivo do Conselho Fiscal do Avaí Futebol Clube (2022-2025).

José Alonso Borba, Universidade Federal de Santa Catarina

Graduado em Ciências Contábeis, mestre em Contabilidade Gerencial pela FGV - Fundação Getúlio Vargas e doutor em Controladoria e Contabilidade pela USP - Universidade de São Paulo (2001). Foi Visiting Schollar (doutorado sanduiche) na UIUC - University of Illinois at Urbana-Champaign (2000-2001). Fez pós-doutoramento na HEC - Hautes Études Commerciales de Montréal, Canadá e na Rutgers University, USA (2007-2009). Professor Titular da UFSC - Universidade Federal de Santa Catarina. Desde 2004 é líder do Núcleo de Estudos em Contabilidade e Controladoria (NECC) vinculado ao CNPQ.

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