IDEAS home Printed from https://ideas.repec.org/a/ids/ijmabs/v3y2017i1p1-17.html
   My bibliography  Save this article

Recognition of football players' contracts by means of the active market

Author

Listed:
  • Nicoleta Maria Ienciu
  • Ionel-Alin Ienciu

Abstract

The paper provides a theoretical analysis based on the idea that the active market is the main determinant of human capital recognition in the financial statements within football industry. The study represents a general review of the authors concerning the situation of players' contracts registration which may influence the management decision processes of companies operating inside and outside of the football arena. The paper can help the managers of firms operating in other industries than football to discover insights about the possibilities of recognition of human capital rights in the financial statements. We have used the archive method for documents such as UEFA Club Licensing and Financial Fair Play Regulations and Regulations on the Status and Transfer of Players. The paper contributes to the literature by analysing the situation of football players' rights being recorded in the financial statements in order to inform future research in the field.

Suggested Citation

  • Nicoleta Maria Ienciu & Ionel-Alin Ienciu, 2017. "Recognition of football players' contracts by means of the active market," International Journal of Markets and Business Systems, Inderscience Enterprises Ltd, vol. 3(1), pages 1-17.
    • Handle: RePEc:ids:ijmabs:v:3:y:2017:i:1:p:1-17
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=88074
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijmabs:v:3:y:2017:i:1:p:1-17. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=440 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.