PurposeThis research proposes analytical valuation models throughout football players' life cycles based on crowd valuations from social media to produce dynamic sporting human capital disclosures, and therefore, supplying further useful information to capture the intellectual capital (IC) of football clubs.Design/methodology/approachThis work is carried out using an econometric model that includes 658 observations of crowd judgments versus their transfer fees, for the best footballers of the three major European Leagues between 2006 and 2018. To make the model more parsimonious, the set of independent variables that really add value has been found across the stepwise methodology.FindingsThe significant differences between both models are analyzed, integrating previous academic literature based on the existence of negotiation elements in prices, and in the capacity of crowdsourcing to explain assessments of football players, from a dynamic perspective, alongside a new variable: injuries, which has not been explained before.Originality/valueThe broader assessments from crowdsourcing should be integrated in intellectual capital disclosures (ICD), from a critical, novel and dynamic perspective, creating a virtuous cycle between managers and fans, to increase transparency of financial information for stakeholders and society.

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En el estudio diacrónico de la lengua española se ha prestado habitualmente poca atención a la variación histórica en la realización de los actos de habla, pese a que esto ofrece datos interesantes sobre la forma en que las causas externas al sistema lingüístico contribuyen a modificarlo. En este trabajo se estudia el desarrollo diacrónico de los actos de habla integrados en el enunciado lo siento. Esta fórmula ha pasado por varios estadios pragmáticos, como se revisa en este estudio. El de disculpa es el último de ellos, y su valor actual constituye una herencia histórica.