This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to...

European football in general and Spanish football in particular is experiencing huge financial difficulties. This paper analyzes Spanish clubs during the period from 2007 until 2011, using Altman's models to classify clubs according to their Z-score values. Through these models, the determinants...

European football in general and Spanish football in particular is experiencing huge financial difficulties. This paper analyzes Spanish clubs during the period from 2007 until 2011, using Altman's models to classify clubs according to their Z-score values. A programming model is developed to...

After several consecutive seasons in the league, the Campeonato Brasileiro may return to the playoffs format. The Brazilian Football Confederation (CBF) and some Brazilian clubs commented that this format will provide higher competitive balance and increase the interest of Brazilian football...

This paper shows the current financial situation of Spanish professional football. Different financial ratios are used in order to classify the financial position of the different teams. The study has been split between clubs in First or Second division. We also analyze the relationships between...

English football began taking steps towards becoming a business earlier than Spanish football did, and academic studies on the football industry to date also focus primarily on football in the UK. The evidence for the relationship between sports performance and revenues appear clear in English...

This paper aims to design a methodology to evaluate financial stability in the football industry. Considering Financial Fair Play Regulations (UEFA, 2012, 2015), it explores how they have worked. This paper adapts Multiple-Criteria Decision Analysis (MCDA) to the football industry. A number of...

Previous papers have deeply analysed the determinants of sporting success in both Olympic Games and international football. Nevertheless, few studies are found on football club-level, remaining it as a gap in the literature. Therefore, the aim of the present paper is to identify the determinants...

This paper analyses the factors which affect support and influence revenues in Spanish professional football clubs. It focuses on the relationships between attendance and different sets of variables: those that relate to the socio-economic environment, the quality of product (results) and the...

This paper explains the concept of support as an economic driver of football. It begins with a theoretical approach to the concept of support and a review of the literature relating to support, fan typology and factors that determine attendance at stadia. Next, factors that influence support are...