Three models, one goal: Assessing financial vulnerability in New Zealand amateur sports clubs

Carolyn J. Cordery, Dalice Sim and Rachel F. Baskerville

Sport Management Review, 2013, vol. 16, issue 2, 186-199

Abstract: Financial vulnerability is a critical issue for nonprofit sports clubs due to clubs’ increasing costs and impediments to generating sufficient income. The first objective of this study is to derive a conceptual understanding of financial vulnerability for sports clubs by assessing three financial vulnerability models, two of which have previously been applied in the nonprofit sector generally. Two models are based on revenue patterns and expenditure, and the third is based on movements in Net Assets over four years. A second objective is to identify determinants of financial vulnerability within amateur sports clubs, focusing specifically on golf and football.

Keywords: Financial vulnerability; Amateur sports’ finances; Financial distress (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (14)

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DOI: 10.1016/j.smr.2012.08.002

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