Search
Search Results
-
THE EQUITY ROLE OF PLAYERS' RIGHTS BASED ON THE REPORTS OF HUNGARIAN AND FOREIGN FOOTBALL CLUBS
Views:284Sport – and particularly football – has evolved into a strategically significant sector of the global economy. Professional football today is no longer merely a form of entertainment but a complex business model with substantial value-creation potential. The volume of capital flowing into sports continues to grow, as reflected in increasing transfer market activity, rising transfer fees, and the expanding financial scope of clubs. In parallel, the strategic importance of the player market has intensified: player registration rights have become one of the most important intangible assets football clubs hold. As such, these rights' accounting recognition and valuation is not merely a technical issue but a central element of sport-related financial planning and strategic management. The rise in transfer fees directly affects clubs' asset structure and long-term financial strategies.
This study conducts a comparative analysis of the financial statements of three European football clubs – Borussia Dortmund, Juventus FC, and FTC Labdarúgó Zrt.– from 2020 to 2024. The objective is to examine the development of the value, proportion, and role of player rights in the clubs' asset structures and to assess how these changes can be interpreted within the broader context of sports strategy and capital market dynamics. The research focuses on identifying whether there is a correlation between the increasing capital inflow into the football industry and the rising asset value of player rights, how these intangible assets are proportionally represented within total assets, and what trends can be observed across the clubs' financial positions.
-
AZ MLSZ TÁMOGATÁSI SZABÁLYOZÁSÁNAK ÉS A KIEMELT AKADÉMIAI RENDSZER KAPCSOLÓDÁSI PONTJAINAK ELEMZÉSE A FELNŐTT FUTBALLBAN, 2021–2026
Views:40This study examines the incentive schemes implemented by the Hungarian Football Federation and the Hungarian government that aim to promote the participation of domestic and young players in the Hungarian football first league. The aim of the research is to demonstrate how, from the 2021/22 season through the 2025/26 season, the regulatory and financing mechanisms that directly or indirectly influence clubs' player policies, youth development strategies, and squad management have evolved. The study is based on document analysis: it reviews the decisions of the Hungarian Football Federation (MLSZ) Executive Committee, competition regulations, distribution rules for property rights, and the legal and institutional frameworks governing the operation of state-recognized sports academies. The analysis addresses the development of the MLSZ's support system based on playing time for young and domestic players, the stricter playing time requirements introduced in the 2025/26 season, as well as the role of the National Sports Methodology Institute's (NSMI) productivity expectations and the financial incentives associated with priority academy status. The study highlights that during the period under review, incentives for fielding Hungarian and young Hungarian players emerged, supported by increasingly robust financial and institutional tools within the regulatory environment of Hungarian soccer. The direction of the regulatory process suggests that, within the subsidy-dependent operating model of domestic clubs, the integration of young players does not in itself necessarily constitute an economic imperative; therefore, the MLSZ and the state institutional system are attempting to steer clubs toward the more regular fielding of domestic and young football players through specific incentives. This research does not aim to evaluate the performance of individual clubs, but rather to interpret changes in the regulatory and financial environment, laying the groundwork for a future empirical study on the trends in playing time for Hungarian and young Hungarian players in the first league.