Predicción de opinión going concern en clubes de fútbol: evidencia para la liga espa?ola

摘要

The accounting principle of going concern has been the focus of attention of financial research in recent decades, and has led to the development of models of prediction of audit opinions qualified by going concern that help to assess the continuity of business. These models have focused exclusively on industrial and financial companies. However, a specific model that reflects the special characteristics of the football industry has not been created. Since recently the governing bodies of the football industry have increased the financial control of the clubs, as in the case of UEFA with the approval of the Financial Fair Play Regulation and demand a pronouncement on going concern in the annual accounts of clubs, it seems necessary to have a model adapted to the characteristics of this industry. The present work provides an exclusive model of prediction of audit opinions qualified by going concern in the football industry with a precision that exceeds 95%. It also offers a vision of the challenges facing the football industry in financial matters, helping the different interest groups to evaluate the expectations of continuity of the clubs.