Evans, Richard; Walters, Geoff; Tacon, Richard - In: Accounting, Auditing & Accountability Journal 32 (2019) 7, pp. 1876-1897
Purpose: The purpose of this paper is to provide an assessment of the effectiveness of the Salary Cost Management Protocol, a form of financial regulation introduced by the English Football League in 2004 to improve the financial sustainability of professional football (i.e. soccer) clubs....