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<p>This paper aims to describe the accounting explanatory factors of the capital structure policy of Brazilian soccer clubs. This study is a descriptive, documentary and quantitative research with a sample of 35 soccer clubs, of wich 20 belong to the A-series, 11 to B- and 4 to C-series. All of the clubs have published financial statements in 2015. Data analysis was performed by means of descriptive analysis, Pearson’s correlation and multiple regression analysis through SPSS® software, version 22.0. The results show that size and profitability influence negatively the soccer clubs indebtedness while tangibility does the same positively, confirming the hypotheses. On the other hand, liquidity and intangibility were not considered statistically significant, that is, these factors do not influence significantly the debt of Brazilian soccer clubs of the A, B and C series, not supporting the hypotheses regarding these constructs.<strong></strong></p

Fatores Contábeis Explicativos da Política de Estrutura de Capital dos Clubes de Futebol Brasileiros