Ludwigs, Malte - In: Junior Management Science (JUMS) 7 (2022) 4, pp. 1147-1163
Rising transfer fees in professional football are causing an increasing influence of player transfers on the balance … practice in football fulfils the basic purposes of accounting. At the beginning there is a presentation of the legal framework … to take into account additional football-specific items in addition to the general regulations of the German Commercial …