Home  Journals  International Accounting  5(251) - 2013 February

Econometric approach to the study of effectiveness of professional football clubs

Available online: 7 February 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

In the article the features of accounting of transfer contracts in professional football clubs abroad are considered. Econometric research on data of financial statements of football clubs of Great Britain, Spain, Italy, Portugal, France, Scotland, showing that the human capital of the sports organizations has essential impact on efficiency of their activity is conducted.

Keywords: human capital, intangible assets, transfer contract, professional football club, effectiveness

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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