The impact of human capital accounting on the efficiency of English professional football clubs
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.
|Date of creation:||17 Feb 2013|
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- Jardin, Mathieu, 2009. "Efficiency of French football clubs and its dynamics," MPRA Paper 19828, 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.
- Karaca, Orhan, 2008. "The impact of foreign players on international football performance," MPRA Paper 11064, University Library of Munich, Germany.
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