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Balancing player values in German professional football – A critical analysis of German GAAP
Ludwigs, Malte - In: Junior Management Science (JUMS) 7 (2022) 4, pp. 1147-1163
practice in football fulfils the basic purposes of accounting. At the beginning there is a presentation of the legal framework …Rising transfer fees in professional football are causing an increasing influence of player transfers on the balance … sheet of the clubs. However, proper accounting and valuation of player assets entails some ambiguities and problems in the …
Persistent link: https://www.econbiz.de/10014528879
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Fiscal Policy and Crowding Out in Developing Asia
Hur, Seok-Kyun; Mallick, Sushanta; Park, Donghyun - 2010
Fiscal stimulus programs have contributed substantially to developing Asia’s faster and stronger than expected recovery from the global financial crisis. This may lead to political pressures for greater use of countercyclical fiscal policy in the postcrisis period. However, the countercyclical...
Persistent link: https://www.econbiz.de/10011432688
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Kiszorítják-e az idősebb munkavállalók a fiatalokat a közszférában? Eredmények a magyarországi nyugdíjkorhatár-emelés időszakából
Cseres-Gergely, Zsombor - 2013
This study investigates the crowding out effect among old and young workers in the Hungarian public sector, using job-level data. The analysis improves upon analyses based on aggregate data by considering the levels of employment for various labour types and the employment opportunities and...
Persistent link: https://www.econbiz.de/10010494737
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A Reexamination of Renewable Electricity Policy in Sweden
Fridolfsson, Sven-Olof; Tangerås, Thomas - 2012
Green certificates are the main instrument for promoting renewable electricity (RES-E) in Sweden. But certificates cover only a limited share of total RES-E production. Under partial coverage, crowding out may arise whereby costly new RES-E replaces inexpensive old RES-E. Granting certificates...
Persistent link: https://www.econbiz.de/10010320276
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Die Auswirkungen von COVID-19 auf die Transferaktivitäten der Fußballvereine der fünf europäischen Top-Ligen im Sommer 2020
Frick, Bernd; Mainus, David; Schumacher, Paul - 2020
This study analyzes the transfer activity of the football clubs of the English Premier League, the Spanish Primera … assumption of shrinking revenues for football clubs from sponsoring, matchday revenue, and sale of media rights since the …
Persistent link: https://www.econbiz.de/10012387902
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Fußballspiele, Polizeieinsätze und Steuerzahler: Ökonomische Anmerkungen zur Polizeikosten-Debatte
Mause, Karsten - In: List Forum für Wirtschafts- und Finanzpolitik 45 (2020) 4, pp. 423-440
Dieser Beitrag geht der Frage nach, ob es aus ökonomischer Sicht zu rechtfertigen ist, dass in Deutschland der allgemeine Steuerzahler die Kosten für die an Spieltagen im Profifußball anfallenden Polizeieinsätze finanziert. Diese Frage wird zwar in Politik und Öffentlichkeit sowie im...
Persistent link: https://www.econbiz.de/10014503894
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Zu den Plänen einer 'Superliga' im europäischen Fußball: Ein Kommentar aus sportökonomischer Sicht
Follert, Florian - 2019
There are increasing media reports concerning a planned "Super League" in European foot-ball. The following paper …
Persistent link: https://www.econbiz.de/10012433312
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Follow me ... on the relationship between social media activities and market values in the German Bundesliga
Frenger, Monika; Follert, Florian; Richau, Lukas; … - 2019
basis of this result, we discuss several implications for professional football players on the one hand and for clubs on the … other. The paper opens up a new dimension of economic research in professional football, namely, the sport economic …
Persistent link: https://www.econbiz.de/10012433317
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No home bias in ghost games
Dilger, Alexander; Vischer, Lars - 2020
Because of the COVID-19-pandemic the men's first German football league (Bundesliga) had to finish the season 2019 …
Persistent link: https://www.econbiz.de/10012263483
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Estrategias competitivas y gestión deportiva: Una perspectiva de la Teoría Basada en Recursos aplicada al sector del fútbol
Quispe, Julio; Rivera Camino, Jaime - In: Journal of Economics, Finance and Administrative Science 23 (2018) 44, pp. 29-59
Persistent link: https://www.econbiz.de/10013192130