Abstract
| Lingua originale | English |
|---|---|
| pagine (da-a) | 54-55 |
| Numero di pagine | 2 |
| Rivista | SPORT SCIENCES FOR HEALTH |
| Volume | 8 |
| Stato di pubblicazione | Published - 2012 |
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Related party transactions in Italian professional football clubs: an empirical study. / Cincimino, Salvatore.
In: SPORT SCIENCES FOR HEALTH, Vol. 8, 2012, pag. 54-55.Risultato della ricerca: Book/Film/Article review
}
TY - JOUR
T1 - Related party transactions in Italian professional football clubs: an empirical study
AU - Cincimino, Salvatore
PY - 2012
Y1 - 2012
N2 - The presentation deal with the first results of a research that has for object the qualitative and quantitative analysis of related party transactions of some Italian professional football clubs.In qualitative terms, we investigate on the exhaustiveness of the information, and on its contribution to the transparency and the substantial accuracy of the financial statements of clubs.In quantitative terms, we analyze the financial statements of the clubs and the impact of related party transactions on their economic and financial situations, with useful simulations for verifying the possible gap compared to the parameters of financial fair play.As expected results, the paper aims to highlight the "weight" of related party transactions in the professional clubs, the quality of their representation in the financial statements and the impact on economic and financial performance.
AB - The presentation deal with the first results of a research that has for object the qualitative and quantitative analysis of related party transactions of some Italian professional football clubs.In qualitative terms, we investigate on the exhaustiveness of the information, and on its contribution to the transparency and the substantial accuracy of the financial statements of clubs.In quantitative terms, we analyze the financial statements of the clubs and the impact of related party transactions on their economic and financial situations, with useful simulations for verifying the possible gap compared to the parameters of financial fair play.As expected results, the paper aims to highlight the "weight" of related party transactions in the professional clubs, the quality of their representation in the financial statements and the impact on economic and financial performance.
UR - http://hdl.handle.net/10447/78376
M3 - Book/Film/Article review
VL - 8
SP - 54
EP - 55
JO - SPORT SCIENCES FOR HEALTH
JF - SPORT SCIENCES FOR HEALTH
SN - 1824-7490
ER -