A model for financial reporting of soccer players based on balance theory

Document Type : Research Paper

Authors

Faculty of Economics and Accounting, Islamic Azad University, Central Tehran unit

Abstract

Abstract
Many stakeholders consider the current reporting on the value of football players to be insufficient for their needs, leading to a gap between stakeholder expectations and clubs' performance on financial reporting of football players. Therefore, the aim of the current research is to provide a model for financial reporting of football players based on equilibrium theory. This research is applied and done with a survey method. The statistical population of this research consists of expert football financial reporting experts, among whom 16 people were selected using the Purposive sampling method to determine, categorize and identify the components of the financial reporting framework. The tools of data collection in this research are questionnaires and interviews. Also, financial reporting producers and financial reporting stakeholders have been used to identify gaps and achieve a balanced model. Independent t-test, Bartlett's test, confirmatory factor analysis and structural equation modeling using SPSS and SmartPLS software were used for data analysis. The findings showed that from the point of view of the producers and beneficiaries (users) of the reports, there is a significant difference between the components of the study and the initial registration of the players' value, the amounts paid to the players and the decrease in the value and the sale of the players with the book value. Based on this, after identifying the components, a balance was created between the components, and based on the judgment of the experts, the disputed codes were also considered as components of the financial reporting model of football players.

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Scientometrics Research Journal

Articles in Press, Accepted Manuscript
Available Online from 13 July 2024

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