Análise da relação entre desempenho econômico-financeiro e resultados esportivos dos cinco principais clubes do nordeste

Abstract

This study analyzes the relationship between financial performance and sporting performance of Brazilian football clubs, focusing on Ceará Sporting Club, Esporte Clube Bahia, Fortaleza Esporte Clube, Sport Clube do Recife, and Esporte Clube Vitória over the period from 2021 to 2024. The research aims to examine how financial indicators influence the sporting results achieved throughout the seasons. The methodology adopted is descriptive in nature, with a quantitative approach, employing documentary analysis of the clubs' financial statements, such as the balance sheet and income statement, in addition to the calculation of financial indicators, including return on assets (ROA), EBITDA, indebtedness, and current liquidity. The results indicate that there is a relationship between financial health and sporting performance in the analyzed clubs, demonstrating that structured financial management contributes to greater sporting stability. It was observed that the adoption of the Football Public Limited Company (SAF) model by Bahia favored the club's financial restructuring. It is concluded that financial balance and management professionalization are essential factors for the sustainability and competitiveness of football clubs.