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Abstract(s)
Na indústria do futebol, tem sido cada vez mais frequente, a polémica em redor dos montantes pelos quais são transacionados os direitos económicos e desportivos dos jogadores e também a dúvida sobre a existência de uma relação direta entre o custo desses mesmos direitos (ativo intangível) e o retorno financeiro e desportivo.
Desta forma a presente dissertação procura verificar se existe uma relação entre o valor dos ativos intangíveis e o desempenho das sociedades anónimas desportivas. Isto é, tem como objetivo perceber até que ponto o valor dos ativos intangíveis influência o retorno financeiro e desportivo. Para tal, serão analisados e comparados os dados contidos nos Relatórios e Contas anuais das 50 marcas de futebol mais valiosas em 2018 de acordo com a Brand Finance, assim como, Sport Lisboa e Benfica, Sporting Clube de Portugal e Futebol Clube do Porto, nas épocas desportivas compreendidas entre anos 2015 e 2018. Relativamente às metodologias utilizadas, recorreu-se às análises univariada e bivariada. A análise univariada, com o objetivo de analisar o comportamento das variáveis (individualmente) e a análise bivariada com o objetivo de validação das hipóteses formuladas. A partir dos resultados obtidos foi não possível retirar qualquer conclusão estatisticamente significante, contudo do ponto de vista do tipo de associação foi possível verificar que que os ativos intangíveis influenciam positivamente o desempenho desportivo e financeiro das sociedades anónimas desportivas
In the football industry, there has been an increasing frequency of controversy around the amounts related with the trades of the economic and sporting rights of players and also about the question of whether there is a direct relationship between those rights (intangible assets) and the financial and sports return. This dissertation has as main purpose answer to this same question, that is, is there, in fact, a direct relationship between the net amount of intangible assets and the performance. In other words, has the purpose of understand to what extent the value of intangible assets has influence in the financial and sports return. In order to achieve this objectives, we will analyze and compare the data contained in the annual reports of the 50 most valuable football brands in 2018 according to the Brand Finance report, adding the best Portuguese football teams, Sport Lisboa e Benfica, Sporting Clube de Portugal and Futebol Clube do Porto, in the sports seasons, between 2015 and 2018. About the methodologies, it was used: univariate and bivariate. A univariate analysis, with the objective of analyzing the behavior of the variables (register) and a bivariate analysis with the objective of validating the formulated hypotheses. From the results obtained it was not possible to draw any statistically significant conclusion, however from the point of view of the type of association it was possible to verify that intangible assets positively influence the sporting and financial performance of public limited companies.
In the football industry, there has been an increasing frequency of controversy around the amounts related with the trades of the economic and sporting rights of players and also about the question of whether there is a direct relationship between those rights (intangible assets) and the financial and sports return. This dissertation has as main purpose answer to this same question, that is, is there, in fact, a direct relationship between the net amount of intangible assets and the performance. In other words, has the purpose of understand to what extent the value of intangible assets has influence in the financial and sports return. In order to achieve this objectives, we will analyze and compare the data contained in the annual reports of the 50 most valuable football brands in 2018 according to the Brand Finance report, adding the best Portuguese football teams, Sport Lisboa e Benfica, Sporting Clube de Portugal and Futebol Clube do Porto, in the sports seasons, between 2015 and 2018. About the methodologies, it was used: univariate and bivariate. A univariate analysis, with the objective of analyzing the behavior of the variables (register) and a bivariate analysis with the objective of validating the formulated hypotheses. From the results obtained it was not possible to draw any statistically significant conclusion, however from the point of view of the type of association it was possible to verify that intangible assets positively influence the sporting and financial performance of public limited companies.
Description
Mestrado em Contabilidade
Keywords
Ativos intangíveis Futebol Retorno financeiro Retorno desportivo Marca Intangible assets Football Financial return Sports return Brand
Citation
Serôdio, C. F. S. (2019). A relação entre os ativos intangíveis e o desempenho das sociedades anónimas desportivas. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13304