A tőkenyereség  manipulálásának  hatásai a futballklubok  pénzügyi jelentéseire –  a Plusvalenza-ügy és a  Juventus esete

Bálint Házi; Balázs Tóth

doi:10.35551/PFQ_2024_3_6

Authors

Bálint Házi
Balázs Tóth

DOI:

https://doi.org/10.35551/PFQ_2024_3_6

Keywords:

playing rights, capital gains, capital gains manipulation, sports management, L83, M41, Z23

Abstract

In recent decades, football has attracted huge numbers of spectators and has become an increasingly popular sport among sports fans, a major entertainment industry and a growing concern for its financial sustainability. When assessing financial stability, it is essential to ensure that the financial statements are adequate, reliable and present a true and fair view.
Playing rights are considered to be an indispensable resource for football clubs, but their evaluation is highly subjective. This also undermines the reliability of reporting and provides scope for manipulation of capital gains. This latter phenomenon has been evident in the operation of European football clubs, the most notable of which is Juventus. In this paper, we will attempt to examine the case of Juventus through a case study analysis, highlighting how the pricing of playing rights can help to portray a club’s wealth, income and financial situation in a more favourable light, and the short and long-term consequences of manipulation.

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