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Advisor(s)
Abstract(s)
O presente estudo analisa os impactos económico-financeiros e a sua magnitude, assim como os efeitos ao nível desportivo provocados pela COVID-19 nas instituições desportivas dos países ibéricos.
O objetivo de estudo foi circunscrito aos clubes presentes nas duas principais divisões de Portugal e Espanha, sendo a recolha de dados respetiva ao período contabilístico de 2016 a 2021, com a finalidade de garantir maior fiabilidade nos modelos desenvolvidos.
Para recolha e tratamento de dados foram utilizados procedimentos estatísticos, pesquisa bibliográfica e documental, tendo sido igualmente necessário construir e ajustar os modelos de avaliação de sucesso desportivo. Tratando-se de um estudo que procura conciliar a vertente económico-financeira com a vertente desportiva, a estratégia de investigação passou, ainda, pela construção e cálculo de correlações de Spearman e regressões de Arellano-Bond
O trabalho foi faseado em três etapas. Numa fase inicial, efetuou-se uma análise financeira através de indicadores pré-definidos metodologicamente, comprovando-se o impacto económico-financeiro da pandemia nas contas dos clubes.De seguida, procedeu-se à análise do sucesso desportivo, com a construção de uma medida para caracterizar o desempenho de cada clube. Por último, foi analisada a possível relação entre pandemia COVID-19 e o desempenho desportivo dos clubes portugueses e espanhóis. No caso de Espanha observa-se que o sucesso desportivo da época é afetado pelo sucesso desportivo da temporada precedente.
The current study addresses the existence and magnitude of the economic/financial and sporting impacts caused by COVID-19 on the sports institutions of the Iberian countries. The study’s objective was circumscribed to the clubs present in the two main divisions of Portugal and Spain, with the collection of data concerning the accounting period from 2016 to 2021, with the purpose of ensuring greater reliability in the models developed. Statistical procedures, bibliographical and documental research were used to collect and process data, and it was also necessary to build and adjust the models of evaluation of sporting success. As this is a study that seeks to reconcile the economic/financial aspect with the sporting aspect, the research strategy also included the construction and calculation of Spearman correlations and Arellano-Bond regressions. The work was phased in three stages. Initially, a financial analysis was performed through methodologically predefined indicators, proving the economic and financial impact of the pandemic on the clubs' accounts. Next, the sporting success was analysed, with the construction of a measure to characterize the performance of each club. Finally, the possible relationship between the COVID-19 pandemic and the sporting performance of Portuguese and Spanish clubs was analysed. In the case of Spain, it is observed that the sporting success of the season is affected by the sporting success of the previous season.
The current study addresses the existence and magnitude of the economic/financial and sporting impacts caused by COVID-19 on the sports institutions of the Iberian countries. The study’s objective was circumscribed to the clubs present in the two main divisions of Portugal and Spain, with the collection of data concerning the accounting period from 2016 to 2021, with the purpose of ensuring greater reliability in the models developed. Statistical procedures, bibliographical and documental research were used to collect and process data, and it was also necessary to build and adjust the models of evaluation of sporting success. As this is a study that seeks to reconcile the economic/financial aspect with the sporting aspect, the research strategy also included the construction and calculation of Spearman correlations and Arellano-Bond regressions. The work was phased in three stages. Initially, a financial analysis was performed through methodologically predefined indicators, proving the economic and financial impact of the pandemic on the clubs' accounts. Next, the sporting success was analysed, with the construction of a measure to characterize the performance of each club. Finally, the possible relationship between the COVID-19 pandemic and the sporting performance of Portuguese and Spanish clubs was analysed. In the case of Spain, it is observed that the sporting success of the season is affected by the sporting success of the previous season.
Description
Mestrado em Análise Financeira
Keywords
COVID-19 Instituições desportivas Impacto económico-financeiro Sucesso desportivo Correlação de Spearman Regressão de Arellano-Bond Sporting institutions Economic and financial impact Sporting success Spearman correlation Arellano-Bond regression
Citation
Sousa, J. M. C. M. S. (2022) O efeito da COVID-19 na situação financeira e desempenho desportivo dos clubes ibéricos. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15442