The impact of human capital accounting on the efficiency of English professional football clubs
AbstractIn 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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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 45721.
Date of creation: 17 Feb 2013
Date of revision:
football clubs; human capital accounting; transfer fees; efficiency;
Find related papers by JEL classification:
- C1 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General
- M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-2013-04-06 (All new papers)
- NEP-CSE-2013-04-06 (Economics of Strategic Management)
- NEP-EFF-2013-04-06 (Efficiency & Productivity)
- NEP-SPO-2013-04-06 (Sports & Economics)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Jardin, Mathieu, 2009. "Efficiency of French football clubs and its dynamics," MPRA Paper 19828, University Library of Munich, Germany.
- Karaca, Orhan, 2008. "The impact of foreign players on international football performance," MPRA Paper 11064, University Library of Munich, Germany.
- Halkos, George & Tzeremes, Nickolaos, 2011. "A non-parametric analysis of the efficiency of the top European football clubs," MPRA Paper 31173, University Library of Munich, Germany.
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