We analyse evaluation biases caused by physical attributes. Using data from German elite soccer, we find that referees …

While the central value drivers of traditional companies consist of products or services, the central assets of soccer … basis of this work. This thesis focuses on the German professional soccer league. The aim of this work is to answer the … question of whether soccer players are recognizable at all and how they should be valued in the financial statements. In doing …

soccer. Ethnic team composition is measured using facial recognition techniques, player names, and nationality. The study …