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The impact of human capital accounting on the efficiency of English professional football clubs

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.

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