New Economics Papers
on Sports and Economics
Issue of 2013–04–06
two papers chosen by
Humberto Barreto, DePauw University
  1. Sports League Quality, Broadcaster TV Rights Bids and Wholesale Regulation of Sports Channels By Paul Madden; Mario Pezzino
  2. The impact of human capital accounting on the efficiency of English professional football clubs By Goshunova, Anna
  1. By: Paul Madden; Mario Pezzino
    Date: 2013
    URL: https://d.repec.org/n?u=RePEc:man:sespap:1304
  2. By: Goshunova, Anna
    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.
    Keywords: football clubs, human capital accounting, transfer fees, efficiency
    JEL: C1 M4 M41
    Date: 2013–02–17
    URL: https://d.repec.org/n?u=RePEc:pra:mprapa:45721
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