Dimitropoulos, Panagiotis E.; Koumanakos, Evangelos - In: International Journal of Accounting, Auditing and … 11 (2015) 2, pp. 202-220
(measured via the value added intellectual coefficient - VAIC) on the financial performance of listed football clubs. Evidence …The scope of this study is to examine the impact of intellectual capital on the profitability of European listed … football clubs which are characterised as a human intensive industry. Selecting a sample from nine European countries over the …