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• The effect of the coronavirus on football players’ value

  36-44

  Bence Bács

  Views:

  69

  Before the recent coronavirus pandemic the football sector could be described with stable economic growth. The individual and cummulated revenue growth of football clubs are obviously in coherence with the nuncupation of player rights’, i.e. the player transfer activity of football clubs. The consecutive economical growth had it’s effect on player transfer values, since in the last decade constantly rising transfer prices could be experienced. In spite of the fact that this phenomenon carries a danger as well through the growth of player transfer values, by and large it contributes to the growth of the sector. European club football in total reported operating profits in 2018 for the second consecutive year. The continous development had been stopped by the COVID-19 pandemic. Matches were postponed and fans could only follow their teams via broadcasting. Restrictions had their effect not only on club revenue, but on players’ valuation as well, resulting 13-18% impairment on their market value by the analysis of the most costly transfers of the last transfer window.

• Liquidity situation of the sports enterprises in Hajdú-Bihar country

  6-14

  Zsuzsa Koroknay

  Éva Bácsné Bába

  Views:

  43

  Sport is one of the industries with the greatest growth potential in the world. As in any other sector, there is a growing need for measurability in sport as well as numerical support for decisions. One of the determinative decision criteria of owners and leaders is financial data, which influences the operation of the company or the assessment of investment opportunities. In present research, we examined the liquidity situation of sports enterprises in Hajdú-Bihar County. We used the OPTEN database, which contains annual reporting data for sports enterprises. In order to be more manageable, sports enterprises were grouped by revenue categories and scope of activity, along which we managed the obtained liquidity datas by aggregating and averaging. Based on the results, it can be concluded that most sports enterprises operating in the county sports sector are privately owned micro-enterprises, which have a lower turnover category and the main activity is 931 Sports services. Their liquidity position is on average favourable, they show high growth potential and they are characterized by risk-averse behaviour.