Ranking: Squad book value explains 60 per cent of league positions in the Premier League
15 June 2021
In 2020, the highest booked value of a player squad (initial transfer fee paid less amortisations) in Europe was that of FC Barcelona. However, Real Madrid really made a run for it with the addition of Eden Hazard prior to the 2019/20 season.
When looking at squad investments relative to revenue, it is evident that Italian clubs invests heavily. Note that Udinese changed their accounting method last year to that of expected sales value of a given player asset, instead of the acquisition value.
But is there any correlation between a club's squad value in their accounts and their on the pitch performance?
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