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Advisor(s)
Abstract(s)
Em Portugal, os principais clubes desportivos constituíram as suas sociedades sob a forma de sociedades anónimas desportivas às quais se aplicam como regimes jurídicos, as suas leis especiais e, subsidiariamente, as normas gerais das sociedades anónimas. As sociedades anónimas desportivas representativas dos principais clubes desportivos são, ainda, sociedades emitentes de valores mobiliários admitidos à negociação no mercado regulamento Euronext Lisbon, assumindo uma considerável relevância económica e social. Através de uma metodologia qualitativa, o estudo procede ao alinhamento das revisões teóricas das temáticas envolvidas, nomeadamente, os regimes jurídicos, governação, controlo interno, ativos intangíveis e continuidade nas principais sociedades anónimas desportivas portuguesas, para desenvolver posteriormente os seus contextos nas sociedades que formam os casos de estudos: FC Porto, SAD; SL Benfica, SAD e Sporting CP, SAD. A governação das sociedades constitui um tema relevante, particularmente nas sociedades emitentes, pela sua natureza e dimensão económico-social. Pelo dever de informação a que estão sujeitas, o estudo desenvolve o Código do Governo das Sociedades e o seu cumprimento nas sociedades, como parâmetro de observação da sua correspondência com práticas adequadas de governação. O controlo interno, ambientes e procedimentos presentes nas sociedades são inseridos no estudo, assim como o tratamento concedido nos ativos intangíveis que demonstram uma considerável complexidade na sua valorização e influência nas demonstrações financeiras, remetendo inclusivamente para o conceito de continuidade com alcance na análise das capacidades económico-financeiras das sociedades. Objetivamente, o estudo contribui para uma compressão das sociedades objeto de estudo, desvendando evidências relevantes societárias, de relato financeiro e contextos económico-financeiros.
In Portugal, the main sports clubs had incorporated their societies, in the form of sports limited companies and applied legal systems are formed by special laws and, in alternative, general rules for limited companies. The sports companies of the main sports clubs are also companies with capitals negotiated in Euronext Lisbon Stock Market, assuming a lot of economic and social relevance. As a qualitative methodology, the study provides the theoric reviews of the issues involved, as the legal regimes, governance, internal control, intangible assets and the going concern concept in the main Portuguese sports limited companies, to farther develop the contexts in the case studies: FC Porto, SAD; SL Benfica, SAD and Sporting CP, SAD. Corporate governance is a relevant issue, particularly in companies negociated in stock markets, resulting of its nature and economic and social dimension. Due to the information duty applied, the study develops the Corporate Governance statements and its compliance in the companies, as a parameter for observation their appropriate governance practices. The internal control environments and procedures present in the companies are included in the study, as well as the treatment of intangible assets that involves a considerable complexity in their valuation and influence in the financial statements, also connected with the going concern concept and economic and financial capacity in companies. Objectively, the study contributes to a compression of the case studies societies, unveiling relevant corporate evidences, financial reporting and economic-financial contexts.
In Portugal, the main sports clubs had incorporated their societies, in the form of sports limited companies and applied legal systems are formed by special laws and, in alternative, general rules for limited companies. The sports companies of the main sports clubs are also companies with capitals negotiated in Euronext Lisbon Stock Market, assuming a lot of economic and social relevance. As a qualitative methodology, the study provides the theoric reviews of the issues involved, as the legal regimes, governance, internal control, intangible assets and the going concern concept in the main Portuguese sports limited companies, to farther develop the contexts in the case studies: FC Porto, SAD; SL Benfica, SAD and Sporting CP, SAD. Corporate governance is a relevant issue, particularly in companies negociated in stock markets, resulting of its nature and economic and social dimension. Due to the information duty applied, the study develops the Corporate Governance statements and its compliance in the companies, as a parameter for observation their appropriate governance practices. The internal control environments and procedures present in the companies are included in the study, as well as the treatment of intangible assets that involves a considerable complexity in their valuation and influence in the financial statements, also connected with the going concern concept and economic and financial capacity in companies. Objectively, the study contributes to a compression of the case studies societies, unveiling relevant corporate evidences, financial reporting and economic-financial contexts.
Description
Mestrado em Auditoria
Keywords
Sociedades anónimas desportivas Governação Controlo interno Ativos intangíveis Continuidade Relato financeiro Sports limited companies Governance Finantial Report