1. The future of intangible asset valuation for football clubs and analysis of current practices
- Author
-
Arnau Navarro, Marc and Wu, Han
- Subjects
Comptabilitat -- Programes d'ordinador ,Conjunts de dades ,Informàtica::Sistemes d'informació [Àrees temàtiques de la UPC] ,Football ,Intangible Assets ,Data sets ,Accounting -- Computer programs ,Valuation - Abstract
This master thesis looks into the player valuation methods currently in place in the world of football. Players are the intangible assets of the clubs, and as such they should be correclty valued in order to predict future cashflows for investors. This is not the case, mainly due to the current regulation based on historical cost and registration transfer fees. The thesis does a revision of the literature on the topic and discusses several already studied alternatives to player valuation. Afterwards, it proposes a new method of player valuation relying on player performance and a single unit of account. In the research phase, it looks at whether valuations for certain Premier League clubs and their players are consistent with Transfermarkt values and if they are relevant for profit projections. Moreover, it also has a qualitative approach that tackles the current financial and governance problems of F.C.Barcelona, in order to understand the fans' implication and knowledge of finances in football. Outgoing
- Published
- 2022