RT Unpublished Material T1 The financial impact of the financial fair play policy on Spanish football A1 Fernández Villarino, Roberto A1 Domínguez Gómez, José Andrés AB The objective of this study was to assess the impact that the Financial Fair Play Policy has had on the financial results of the clubs in the Spanish Professional Football League (LaLiga). It is a single-sector study whose materiality lies in testing whether the boost to responsible economic management (the main consequence of the implementation of the Financial Fair Play Policy) was reflected in companies' profits, financial results and other important indicators. For this purpose, we have adopted a quasiexperimental study design before and after the regulatory event. In this case, the event whose effects were examined was the entry into force of the Economic Control Regulation in the financial year 2012, and the hypothetically affected object was the financial performance of the clubs. This type of design is best suited to evaluate the object of study before and after a specific event, in order to determine whether this event has had any effect on the object. PB Emerald SN 2042-678X SN 2042-6798 (electrónico) YR 2022 FD 2022 LK https://hdl.handle.net/10272/27446 UL https://hdl.handle.net/10272/27446 LA eng NO Fernández-Villarino, R., & Domínguez-Gómez, J. A. (2021). The financial impact of the financial fair play policy on Spanish football. Sport, Business and Management: An International Journal. https://doi.org/10.1108/sbm-05-2021-0061 DS Repositorio Institucional de la Universidad de Huelva RD 31 may 2026