Calahorro-López, Alberto; Ratkai, Melinda; Vena-Oya, Julio - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-19
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 annual accounts, published from 2004 to...