Financial and Sports Efficiency: Analysis of Transfers in Professional Football Clubs in Brazil

Authors

DOI:

https://doi.org/10.4013/base2022.192.06

Keywords:

Financial Competitiveness, Sports Competitiveness, Player Transfers.

Abstract

The methods of efficiency and the effect of player transfers on financial and sport efficiency in professional football clubs from 2015 to 2018 were investigated in this paper. Data were extracted from the Income Statement for the Exercise (DRE) and from the Transfermarkt platform. Empirical analysis used the Data Envelopment and Stochastic Boundary Analysis techniques. The results revealed that the financial and sports efficiency scores of the analyzed Brazilian soccer clubs did not present statistically significant differences between the Stochastic Frontier and DEA-BCC models. The data revealed inefficiency in the use of resources measured by player transfer expenses in generating financial returns, demonstrating that the higher the expense, the lower the efficiency. The managerial contributions involve the proposal of the management of football clubs to pay attention to the expenses of player transfers that impact on financial efficiency. Another managerial suggestion is that the resources measured by the intangible asset deserve a special attention, due to their impact on sports efficiency.

Author Biographies

Edimilson Eduardo da Silva, Universidade Municipal de São Caetano do Sul – USCS, São Caetano do Sul, SP (Brasil).

Departamento de Administração (DEPAD/FACSAE)

Faculdade de Ciências Sociais Aplicadas e Exatas

Universidade Federal dos Vales do Jequitinhonha e Mucuri

Marco Antonio Pinheiro da Silveira, Pfof do PPGA da USCS Universidade Municipal de São Caetano do Sul

Programa de Pós-graduação em Administração (PPGA-USCS) Universidade Federal de São Caetano do Sul

Paulo Jorge Reis Mourão, University of Minho

Department of Economics & NIPE

Economics & Management School

University of Minho

4700 Braga – Portugal

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Published

2022-06-08

Issue

Vol. 19 No. 2 (2022): ABRIL/JUNHO

Section

Articles

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