Análise comparativa financeira entre clubes associativos e clubes SAF: impactos na gestão e no desemprego econômico

Abstract

The study consists of analyzing the impacts of the transformation of Brazilian football clubs into Football Limited Societies (SAF), based on economic-financial indicators, comparing them with traditional clubs, which remain under the associative model. The objective of the research is to evaluate whether SAF clubs present better financial results, considering profitability, liquidity and operational efficiency as aspects. The methodology applied was the comparative analysis of financial data from SAF clubs and associations over two years, focusing on the selected indicators. The results demonstrate that although SAF clubs present relative improvements in terms of financial organization compared to associative clubs, the effectiveness of the model also depends on other factors such as the quality of management, investor profile and sporting performance. As a recommendation, new research is suggested that explores the relationship between sports performance and long-term financial sustainability