Banca de QUALIFICAÇÃO: ROBERTO VASCONCELOS COSTA JÚNIOR

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ROBERTO VASCONCELOS COSTA JÚNIOR
DATE: 30/03/2023
TIME: 09:00
LOCAL: videoconferência
TITLE:

INFLUENCE OF PROVISIONS AND CONTINGENT
LIABILITIES ON INCOME SMOOTHING: AN ANALYSIS IN FOOTBALL CLUBS

KEY WORDS:

Earnings Smoothing; Football Clubs; Provisions
and Contingent Liabilities

PAGES: 28
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Income smoothing is a trick left by the loopholes in the easing
of accounting standards. This earnings management method is widely used in for-profit
publicly traded companies. The vast majority of football clubs are non-profit entities,
which aim to expand the assets of the incorporated legal entity. However, it should be
noted that football clubs move billions of dollars a year. Therefore, based on the

Disclosure theory, the objective study analyzes whether there is a smoothing of results in
soccer clubs in Brazil and whether this smoothing will be impacted by provisions and
contingent liabilities. The data that will be received refer to the period from 2017 to 2021,
with emphasis on the years 2020 and 2021, the height of the Covid-19 pandemic in Brazil.
Information will be collected on the websites of the clubs and their federations. Some
studies above focus only on the smoothing of results, forgetting that they could include
in the exclusion provisions and contingent liabilities, which are accounts that present
interruption characteristics and can affect the results. The study presents a differential,
because it will include in this discussion the smoothing of results along with provisions
and contingent liabilities. With this, the study will contribute to those interested in the
footballing class (sponsors, creditors, fans, etc.) who, despite being non-profit entities,
their information is of great encouragement and can affect great decision-making.

COMMITTEE MEMBERS:
Presidente - 2374828 - JOANA DARC MEDEIROS MARTINS
Interno - 4966048 - RAIMUNDO MARCIANO DE FREITAS NETO
Externa à Instituição - MARIA DANIELLA DE OLIVEIRA PEREIRA DA SILVA - UFPB