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Rudemarlyn Urdaneta-Camacho, Juan Carlos Guevara-Pérez, Emilio Martín Vallespín and Néstor Le Clech
This paper analyses the effectiveness of the financial control system implemented by the Spanish professional football League in 2015 as a tool to improve the governance of clubs in the first and second divisions as well as its probable impact on competi...
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Alberto Calahorro-López, Melinda Ratkai and Julio Vena-Oya
This paper analyses the impact of Financial Fair Play (FFP) on clubs? finances and on the relationship between them and clubs? sporting outcomes in the Spanish league. To this end, financial ratios and accounting variables obtained from the clubs? own an...
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Egon Franck
UEFA?s Club Licensing and Financial Fair Play Regulations (FFP) have impacted European club football. After five distinct applications of the break-even requirement, which represents the cornerstone of these regulations, it is time for an assessment. How...
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Mercedes Mareque, Angel Barajas and Francisco Lopez-Corrales
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Panagiotis E. Dimitropoulos and Konstantinos Koronios
The goal of this study was to examine the predictability and persistence of earnings of the European football clubs and whether the new Union of European Football Associations (UEFA) Financial Fair Play (FFP) licensing regulation has forced clubs to prod...
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Wessel M. Badenhorst
AbstractAnalysts? earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts? ability to accurately forecast earnings and book valu...
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Dagmar Weberova,Milo? Hitka,Lenka Lizbetinova
Pág. 505 - 513
Work motivation depends not only on the sector of employment but also on factors such as age and gender. Today women play an important role in employment and their participation in economic life is constantly increasing. Performance incentives such as fi...
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Panagiotis Dimitropoulos
Pág. 901 - 906
The scope of this study is to examine the characteristics of football clubs that choose a high quality auditor and whether this audit selection process was different before and after the implementation of UEFA?s Financial Fair Play Regulation (FFP). The ...
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Vlad Ionut Dumitrache
Pág. 87 - 95
Smart economy implies the development of key factors like global economy growth, competition, economic progress, economic prosperity, innovation. In the European top-level football, like the case of the British Premier League, financial indicators have d...
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