PurposeThis research proposes analytical valuation models throughout football players' life cycles based on crowd valuations from social media to produce dynamic sporting human capital disclosures, and therefore, supplying further useful information to capture the intellectual capital (IC) of football clubs.Design/methodology/approachThis work is carried out using an econometric model that includes 658 observations of crowd judgments versus their transfer fees, for the best footballers of the three major European Leagues between 2006 and 2018. To make the model more parsimonious, the set of independent variables that really add value has been found across the stepwise methodology.FindingsThe significant differences between both models are analyzed, integrating previous academic literature based on the existence of negotiation elements in prices, and in the capacity of crowdsourcing to explain assessments of football players, from a dynamic perspective, alongside a new variable: injuries, which has not been explained before.Originality/valueThe broader assessments from crowdsourcing should be integrated in intellectual capital disclosures (ICD), from a critical, novel and dynamic perspective, creating a virtuous cycle between managers and fans, to increase transparency of financial information for stakeholders and society.

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We analyze the inherent symmetries associated to the non-Abelian topological BF theory from the geometric and covariant perspectives of the Lagrangian and the multisymplectic formalisms. At the Lagrangian level, we classify the symmetries of the theory as natural and Noether symmetries and construct the associated Noether currents, while at the multisymplectic level the symmetries of the theory arise as covariant canonical transformations. These transformations allowed us to build within the multisymplectic approach, in a complete covariant way, the momentum maps which are analogous to the conserved Noether currents. The covariant momentum maps are fundamental to recover, after the space plus time decomposition of the background manifold, not only the extended Hamiltonian of the BF theory but also the generators of the gauge transformations which arise in the instantaneous Dirac-Hamiltonian analysis of the first-class constraint structure that characterizes the BF model under study. To the best of our knowledge, this is the first non-trivial physical model associated to General Relativity for which both natural and Noether symmetries have been analyzed at the multisymplectic level. Our study shed some light on the understanding of the manner in which the generators of gauge transformations may be recovered from the multisymplectic formalism for field theory.

The polysymplectic formulation of the CMPR action, which is a BFtype formulation of General Relativity that involves an arbitrary Immirzi parameter, is performed. We implement a particular scheme within this covariant Hamiltonian approach to analyze the constraints that characterize the CMPR model. By means of the privileged (n − 1)-forms and the Poisson-Gerstenhaber bracket, inherent to the polysymplectic framework, the BF field equations associated to the CMPR action are obtained and, in consequence, the Einstein equations naturally emerge by solving the simplicity constraints of the theory. Further, from the polysymplectic analysis of the CMPR action the De Donder-Weyl Hamiltonian formulation of the Holst action is recovered, which is consistent with the Lagrangian analysis of this model as reported in the literature.

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