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

Anna Goshunova

MPRA Paper from University Library of Munich, Germany

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.

Keywords: football clubs; human capital accounting; transfer fees; efficiency (search for similar items in EconPapers)
JEL-codes: C1 M4 M41 (search for similar items in EconPapers)
Date: 2013-02-17
New Economics Papers: this item is included in nep-cse, nep-eff and nep-spo
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