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The impact of human capital accounting on the efficiency of English professional football clubs

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  • 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.

Suggested Citation

  • Goshunova, Anna, 2013. "The impact of human capital accounting on the efficiency of English professional football clubs," MPRA Paper 45721, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:45721
    as

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    File URL: https://mpra.ub.uni-muenchen.de/45721/1/MPRA_paper_45721.pdf
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    References listed on IDEAS

    as
    1. Jardin, Mathieu, 2009. "Efficiency of French football clubs and its dynamics," MPRA Paper 19828, University Library of Munich, Germany.
    2. 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.
    3. Karaca, Orhan, 2008. "The impact of foreign players on international football performance," MPRA Paper 11064, University Library of Munich, Germany.
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    More about this item

    Keywords

    football clubs; human capital accounting; transfer fees; efficiency;
    All these keywords.

    JEL classification:

    • C1 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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