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|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
More information through EDIRC
References listed on IDEAS
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.:
- Karaca, Orhan, 2008. "The impact of foreign players on international football performance," MPRA Paper 11064, University Library of Munich, Germany.
- 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.
When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:45721. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter)
If references are entirely missing, you can add them using this form.