Outline

Introduction

This post points towards research and news related to the topic of football players’ value. A highlight of the year for the transfer market of football players is undoubtedly the Diarra vs FIFA Case which as the potential to reshape the market and the way fees are determined. This post presents an exhaustive list of research articles published in 2024. This literature highlights three dominant themes:

Transfermarkt values discussion and estimation: as probably the most famous and used valuation tool, Transfermarkt continues to be scrutinised. The alignement of actual transfer fees with the publicly accessible, crowd-sourced valuations continues to be examined. Researchers are investigating the factors influencing Transfermarkt values, including player performance metrics, public perception, and the potential biases introduced by community-based valuation processes.
Transfer fee determinants and prediction: Another core theme in the literature is the identification and analysis of factors that determine transfer fees. New variables have been tested this year such as the club’s Net Capital/Total Assets ratio. Researchers employ machine learning and statistical models to predict transfer fees, aiming to uncover patterns and determinants that can make market valuations more accurate.
Accounting rules for player registration: The accounting treatment of football players as assets remains a topic of debate, especially concerning how transfer fees and player contracts are recorded in financial statements. Recent studies focus on the impact of these rules on club finances, examining whether current accounting standards (e.g., IFRS) sufficiently capture player value or if modifications are needed to reflect market realities. This line of inquiry addresses the economic and regulatory implications of player valuation, including the effect of accounting practices on clubs' financial stability and transparency.

A quick shoutout to Jan van Haaren’s Soccer Analytics Review which inspired this collection of research about football player value.

Research Papers (17)

articles

Working Papers & Theses (6)

WP_thesis

Blog Posts & Other Materials

Official Reports on Transfers and Fees

FIFA Global Transfer Report 2023: https://inside.fifa.com/legal/media-releases/club-spending-on-international-transfer-fees-reaches-all-time-record-in-2023

FIFA International Transfer Snapshot: https://inside.fifa.com/legal/football-regulatory/international-transfer-snapshot

Valuation Tools

https://www.footballbenchmark.com/library/meet_the_football_club_with_the_most_valuable_squad