Los clubes de fútbol europeos y sus finanzas. Una revisión sistemática de la literatura
European football clubs and their finances. A systematic literature review
Resumen
El objetivo de esta revisión bibliográfica sistemática es proporcionar el estado de la cuestión, las tendencias y las características temáticas en el campo de la contabilidad y las finanzas de los equipos de fútbol aplicando las directrices PRISMA. Se incluyeron 75 estudios publicados después de la Ley Bosman (1995) procedentes de las bases de datos más relevantes: WoS y Scopus. Las líneas de investigación incluidas en el análisis fueron el rendimiento financiero, el rendimiento deportivo y el rendimiento legislativo. La síntesis de los estudios reveló que la producción científica ha evolucionado con el tiempo y se han detectado cambios tanto a nivel deportivo como científico con la introducción del Fair Play Financiero (2012), que está cambiando el modelo de negocio de la industria del fútbol hacia una toma de decisiones financieras y contables más eficientes, lo que podría ayudar a la consecución de los objetivos deportivos. También se incluyen en el trabajo conclusiones útiles como la valoración de intangibles, la influencia de los resultados en el precio de las acciones de los clubes y orientaciones para futuras investigaciones sobre las finanzas del fútbol.
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