’Creative accounting’ in the Spanish professional football League: An attempt to dodge the rules economic control?

’Creative accounting’ in the Spanish professional football League: An attempt to dodge the rules economic control?

Over the past decade, many studies have analysed the contribution of UEFA's Financial Fair Play (FFP) regulations and the Reglamento de Control Económico (RCE) of the Spanish Football League (LFP) to the financial sustainability of clubs. However, compliance with the regulations may create inc...

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Bibliographic Details
Main Authors: Rudemarlyn Urdaneta Camacho, Juan Carlos Guevara Pérez, Emilio Martín Vallespín, Fernando Llena Macarulla
Format: Article
Language:English
Published: Universidad de Murcia 2025-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
UEFA Financial Fair Play
Football
Earning management
Accounting
Financial performance
Online Access:https://revistas.um.es/rcsar/article/view/553911
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