The development of accounting, auditing and capital markets in China were an integral component of China's economic reforms; auditing was regarded as being critically important to achieving the desired policy objective of delivering a market economy (Yang and Yang, 1998). This article examines...

This paper investigates the differences between negotiated and arbitrated settlements in the footballers transfer market utilizing a data set containing FLAC decisions covering the period 1978-9 to 1991-2. Our analysis suggests that arbitrated settlements deflate transfer fees compared with...

Using fixed betting odds for football match outcomes this paper improves on previous versions of outcome uncertainty models of attendance demand by utilizing data on 'repeat' fixtures between two teams. This provides some control over the variation in match characteristics which influence...

Using data on 'spread' betting odds for rugby league football this study shows that handicap odds are unbiased and efficient predictors of match results and that, as a proxy for match uncertainty of outcomes, the handicap value is a significant determinant of attendance.