Goshunova, Anna (2013): The impact of human capital accounting on the efficiency of English professional football clubs. Forthcoming in: European Applied Studies: modern approaches in scientific researches, 2nd International scientific conference. ORT Publishing. Stuttgart. 2013 (2013)
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Abstract
In this paper we tried to investigate the positive influence of capitalization of players acquisition costs as intangible assets on efficiency of professional football clubs. Econometric approach was used to establish econometric models for three indicators of efficiency – total income, total cash flow and rank of club in the national championship. In all models intangible assets (professional players) have reliable positive effect on efficiency of English football clubs.
Item Type: | MPRA Paper |
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Original Title: | The impact of human capital accounting on the efficiency of English professional football clubs |
English Title: | The impact of human capital accounting on the efficiency of English professional football clubs |
Language: | English |
Keywords: | football clubs, human capital accounting, transfer fees, efficiency |
Subjects: | C - Mathematical and Quantitative Methods > C1 - Econometric and Statistical Methods and Methodology: General M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting |
Item ID: | 45721 |
Depositing User: | Anna Goshunova |
Date Deposited: | 02 Apr 2013 04:14 |
Last Modified: | 28 Sep 2019 14:01 |
References: | Barajas A., 2004. Valuation model for football clubs based on the key factors of their business, MPRA Paper, 13158: 1-431. Halkos, G., and Tzeremes, N., 2011. A non-parametric analysis of the efficiency of the top European football clubs, MPRA Paper, 31173: 1-20. Jardin, M., 2009. Efficiency of French Football Clubs and its Dynamics. MPRA Paper, 19828: 2-29. Karaca O. 2008. The impact of foreign players on international football performance. MPRA Paper, 11064: 1-6. Perry S., Leach S., 2011. Club licensing benchmarking report financial year 2010. UEFA, Route de Geneve 46, Switzerland. Rowbottom N. 1998. Intangible assets accounting and accounting policy selection in the football industry, D. S. thesis, The University of Birmingham, Birmingham. |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/45721 |