{"title":"财务公平竞争","authors":"E. Donnelly","doi":"10.2307/j.ctv1mvw918.12","DOIUrl":null,"url":null,"abstract":"The seemingly paradoxical situation in European football finance - increasing revenues but declining financial performance and position - has now directly influenced football policy; most visibly in the introduction by UEFA of Financial Fair Play regulations designed to encourage clubs to adopt a more economically rational and sustainable approach to their activities. This report considers the impact of these regulations and the usefulness of conventional financial reporting for professional football clubs.","PeriodicalId":131038,"journal":{"name":"The Price of Football","volume":"52 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2015-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":"{\"title\":\"FINANCIAL FAIR PLAY\",\"authors\":\"E. Donnelly\",\"doi\":\"10.2307/j.ctv1mvw918.12\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The seemingly paradoxical situation in European football finance - increasing revenues but declining financial performance and position - has now directly influenced football policy; most visibly in the introduction by UEFA of Financial Fair Play regulations designed to encourage clubs to adopt a more economically rational and sustainable approach to their activities. This report considers the impact of these regulations and the usefulness of conventional financial reporting for professional football clubs.\",\"PeriodicalId\":131038,\"journal\":{\"name\":\"The Price of Football\",\"volume\":\"52 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2015-05-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The Price of Football\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2307/j.ctv1mvw918.12\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Price of Football","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2307/j.ctv1mvw918.12","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The seemingly paradoxical situation in European football finance - increasing revenues but declining financial performance and position - has now directly influenced football policy; most visibly in the introduction by UEFA of Financial Fair Play regulations designed to encourage clubs to adopt a more economically rational and sustainable approach to their activities. This report considers the impact of these regulations and the usefulness of conventional financial reporting for professional football clubs.