Resumen

AUGUSTO-ECA, João Paulo; MAGALHAES-TIMOTIO, João Guilherme  y  LEITE FILHO, Geraldo Alemandro. Sportive performance and management efficiency determine the financial performance of brazilian soccer clubs? A panel data analysis. Cuad. Adm. [online]. 2018, vol.31, n.56, pp.137-161. ISSN 0120-3592.  https://doi.org/10.11144/javeriana.cao.31-56.deegd.

The objective was to analyze the relationship between sports performance and the efficiency of the management of Brazilian soccer clubs with their financial performance. We used secondary data that were collected in the reports available from Pluri Consultoria and the BDO Auditory. The time series extends from the year 2009 to the year 2013, and the sample was composed of 23 football clubs of the series A, B and C of the Brazilian championship. For operation, we used the econometric model of panel data. The findings show that both sports performance and management efficiency had a positive but statistically insignificant influence on the financial performance of Brazilian soccer clubs analyzed.

JEL Codes: M10, M20, L83

Palabras clave : sports performance; efficiency of management; financial performance; Brazilian football.

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