“…According to several authors, within a short period, a club's ability to maintain a high level of financial performance depends on the revenue from the transfer fees for the most important players (Bruggink & Rose, 1990;Deloitte, 2015), the number of supporters (Cleland, 2010;Wolfson, Wakelin, & Lewis, 2005), the pay-TV rights (Andreff & Bourg, 2006;Ascari & Gagnepain, 2006;Baroncelli & Lago, 2006), the effectiveness of the marketing campaign, and the number of games played (Houston & Wilson, 2002;Rösch et al, 2000). Based on this argument, in the short period, it is easier for the firm's management to focus on the financial performance logic of that sport.…”