This paper provides an empirical investigation of severe misconducts in contests based on data from European football championships. We extend previous studies by differentiating between two types of misconducts both resulting in a yellow card, namely dissents with the referee and other...

Soccer player registrations are accounted for as intangible assets on the balance sheets of clubs. This paper thoroughly explores the definition of intangible assets provided by the International Financial Reporting Standards and the International Financial Reporting Framework and raises doubts...

This study investigates the potential real effects of accounting-based, self-imposed, regulation in sports. We focus on Financial Fair Play (FFP) regulation that was enacted in European football in 2013. The regulation imposed on clubs participating in UEFA competitions, a strict earnings-based...

We investigate whether national borders within Europe hinder the assortative matching of workers to firms in a high skilled labor market. We characterize worker productivity as the ability to contribute to physical output and define firm productivity as the capacity to transform physical output...

While most of the available literature on competitive balance analyzes its impact on ticket sales and TV audiences, little empirical research is available that analyzes the observable variation in competitive balance across leagues and over time. This paper studies the concentration of player...

On 30 March 2023, the European Court of Justice (CJEU) ruled for the first time on the interpretation of Article 88 GDPR, which gives Member States the power to provide for more specific rules on employee data processing. In response to a request from the Administrative Court of Wiesbaden (Case...

We investigate whether national borders within Europe hinder the assortative matching of workers to firms in a high skilled labor market. We characterize worker productivity as the ability to contribute to physical output and define firm productivity as the capacity to transform physical output...

We investigate whether national borders within Europe hinder the assortative matching of workers to firms in a high skilled labor market. We characterize worker productivity as the ability to contribute to physical output and define firm productivity as the capacity to transform physical output...