2012
DOI: 10.1108/09513571311285603
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Abstract: Purpose -This study seeks to examine the influence of the gamut of changes that have taken place in the past 15 years in the world of international football that have permanently transformed football from a game into a real business, while also considering some specific events that have affected Italian football in terms of the valuation of players' registration rights in the financial statements of the leading Italian football clubs throughout the period 1996-2009. Design/methodology/approach -The research wa… Show more

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Cited by 34 publications
(46 citation statements)
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References 40 publications
(55 reference statements)
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“…Leverage was found to have a positive but non-significant impact on discretionary accruals. In addition, the fraction of intangible assets impacts positively on discretionary accruals, verifying Risaliti and Verona's (2013) findings. Finally, clubs with abnormal changes in employee numbers relative to assets are not significantly associated with higher levels of EM, a result that does not corroborate Brazel et al's (2009) findings.…”
Section: Results On Em and Auditor Switchingsupporting
confidence: 74%
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“…Leverage was found to have a positive but non-significant impact on discretionary accruals. In addition, the fraction of intangible assets impacts positively on discretionary accruals, verifying Risaliti and Verona's (2013) findings. Finally, clubs with abnormal changes in employee numbers relative to assets are not significantly associated with higher levels of EM, a result that does not corroborate Brazel et al's (2009) findings.…”
Section: Results On Em and Auditor Switchingsupporting
confidence: 74%
“…Previous research underscores that football club managers have a propensity toward EM (Dimitropoulos, 2011). They often manage player registration rights and trade players (most of whom never play on the first team) well above their book value in order to record gains in the year of the transfer (Risaliti & Verona, 2013;Wilson et al, 2013). Moreover, they may hide club debt within parent company accounts in order to avoid entering administration (Wilson et al, 2013) and often sell and lease back their brands.…”
Section: Discussionmentioning
confidence: 96%
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