Identification of Effective Indicators in the Economic Valuation of Intangible Assets of the Handball Premier League Clubs

Harati, Mohsen; Peymanizad, Hosein; Talebpour, Mahdi; Keshtedar, Mohamad

doi:10.30473/arsm.2020.6809

Document Type : Research Paper

Authors

¹ Ph.D. In Sport Management Mashhad Azad University, Iran.

² Associate Professor In Sport Management of Islamic Azad University, Mashhad, Iran

³ Associate Professor In Sport Management Ferdowsi University of Mashhad, Iran.

⁴ Associate Professor In Sport Management Ferdowsi University of Mashhad,Iran,Iran

https://doi.org/10.30473/arsm.2020.6809

Abstract

The purpose of this study was to identify factors affecting the economic valuation of intangible assets of Premier League clubs in 2019. The statistical population of the study consisted of veterans, coaches, supervisors, and faculty members in the field of handball and sports economics. It was applied analytical research which was done through a survey. Snowball sampling was done. Initially, semi-structured in-depth interviews were conducted for the purpose of identifying intangible assets. After reaching the theoretical saturation and coding, finally the important effective indicators were identified and extracted. After developing a questionnaire and content validation by 17 sports management and economics professors, the researcher distributed a Delphi questionnaire to veterans, coaches, and supervisors of Handball Premier League clubs and faculty members expert in handball. Delphi results confirmed the 45 extracted indices. The results of Friedman test showed that structural variables (3.5), communication capital (3.48), spiritual capital (1.88), and human capital (1.14) respectively were prioritized, respectively, They then plotted charts, maps, and analysis using Mick Mac software, and finally identified and ranked 20 key indicators in the economic valuation of the intangible assets of Premier League clubs. It is hoped that the findings of this study will be effective in providing a suitable model for recognizing the factors influencing the valuation of handball clubs and in recognizing more sponsors and facilitate situation for finding sponsors and creating a competitive advantage for club.

Keywords

20.1001.1.23455551.1399.8.4.1.7

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Applied Research in Sport Management

Identification of Effective Indicators in the Economic Valuation of Intangible Assets of the Handball Premier League Clubs

References

References

Volume 8, Issue 4 - Serial Number 32
Spring 2020
April 2020
Pages 11-24

Identification of Effective Indicators in the Economic Valuation of Intangible Assets of the Handball Premier League Clubs

References

References

Volume 8, Issue 4 - Serial Number 32Spring 2020April 2020Pages 11-24

Volume 8, Issue 4 - Serial Number 32
Spring 2020
April 2020
Pages 11-24