000			02796nam a22002657a 4500
003			KOHA
005			20250110134702.0
008			240927d2024 cy ||||| |||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 3552 _bS58 2024
100	1		_aSithole, Ntandoyenkosi Nelson
245	1	3	_aAN EXAMINATION OF THE FINANCIAL FAIR PLAY REGULATIONS IN THE ENGLISH PREMIER LEAGUE: ANALYZING ACCOUNTING INFORMATION TO ASSESS LEVERAGE AND FINANCIAL DISTRESS ON CONSERVATISM / _cNTANDOYENKOSI NELSON SITHOLE ; SUPERVISOR, ASST. PROF. DR. TOMIWA SUNDAY ADEBAYO
264			_c2024
300			_a53 sheets ; _c30 cm _e+1 CD ROM
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MBA) - Cyprus International University. Institute of Graduate Studies and Research Business Administration
520			_aThis thesis explores how accounting data on leverage and financial hardship helps football teams apply conservative principles by providing an in-depth analysis of Financial Fair Play (FFP) laws in the English Premier League. The study is to investigate the relationship between financial difficulty and conservative in club accounting practices, evaluate the combined effects of leverage and financial distress on conservatism, and evaluate the impact of FFP on leverage. Financial reports from publicly traded football clubs premier league clubs on the London Stock Exchange from 2020-2022 were meticulously analyzed. This approach provides comprehensive insights into financial performance, leverage, and potential financial distress indications. Panel regression testing demonstrated significant relationships between leverage, financial distress, and the application of conservatism principles. Higher leverage positively correlated with conservatism, indicating managerial adherence to conservative practices. Financial distress similarly influenced conservatism positively, reflecting managerial caution amid uncertain financial conditions. Consistent intercept and slope coefficients over three years underscored enduring relationships, with the F-test confirming overall model significance. Positive relationships identified with leverage and financial distress highlight the pivotal role of external factors in shaping managerial decisions related to financial reporting. The varying intercept over the years suggests adaptability to changing conditions. Dummy variables for specific years did not significantly impact conservatism, affirming the robustness of identified relationships over time.
650		0	_aBusiness Administration _vDissertations, Academic
700	1		_aAdebayo, Tomiwa Sunday _esupervısor
942			_2ddc _cTS
999			_c293102 _d293102