Eleanor Whitfield is a chartered accountant who spent a decade auditing professional sports clubs before turning to journalism. She writes about club accounts, financial fair play and the regulatory side of the game.
The Profitability and Sustainability era is ending. The ratio regime that replaces it rewards revenue, punishes benefactor wages and closes the amortisation loophole for…
In late 2011, Queens Park Rangers embarked on a new era under co-owner Tony Fernandes, with ambitious stadium plans and a stated focus on…
From the NYSE to Borsa Istanbul, the small cohort of publicly traded clubs offers the only daily market verdict on what a football business…
In the mid-2000s, Spain's La Liga clubs accumulated debts exceeding £3 billion, a figure that surpassed the English Premier League at the time. This…
Sunderland AFC's financial history is a case study in the economic volatility of English football, marked by ownership changes and a high-risk wage strategy.
Blackburn Rovers' financial results for the year following their 2012 Premier League relegation provide a stark case study in football finance. The club posted…
The 2015/16 EFL Championship season serves as a classic case study in the high-risk financial strategies and systemic unprofitability driven by the pursuit of…
The financial crises of the late 2000s pushed Merthyr Tydfil and Darwen FC to the brink, providing a stark case study of insolvency in…
A key financial report from the late 2000s provides a valuable snapshot of Brazilian football's economic landscape, a period of rapid revenue growth and…
In the late 2000s, Arsenal's move to the Emirates Stadium provided a step-change in their finances, making the club a European leader in matchday…