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Earnings persistence in Brazilian football clubs

This paper examines the earnings quality of Brazilian football clubs, focusing on earnings persistence, its relationship with club size, and the persistence of accruals and cash flow. Based on the 2020 ranking by the Brazilian Football Confederation, the sample comprises 23 teams that disclosed fina...

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Bibliographic Details
Main Authors: Fábio Minatto, Sara Meurer, Marcelo Botelho da Costa Moraes
Format: Artigo
Language:Inglês
Published: Universidade Federal de Santa Catarina 2024-11-01
Series:Revista Contemporânea de Contabilidade
Subjects:
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/94085
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