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90 Carmine Zoccali Table 1. Italian bankrupt football clubs during 2006-2010 Year Serie B Serie C1A Serie C1B Serie C2A Serie C2B Serie C2C 2009/10 1 Ancona Arezzo Rimini Legnano Sangiustese Cassino 2 Mantova Figline Real Marcianise Alghero Itala San Marco Monopoli 3 Gallipoli Perugia Pescina VG Olbia Pro Vasto Manfredonia 4 Potenza Pro vercelli Collegiana Scafatese 5 Pro Sesto Noicattaro 6 Vico Equense 7 Igea Virtus tot. 26 3 3 4 5 4 7 2008/09 1 Pisa Sambened. Pistoiese Ivrea Cuoiocappiano 2 Treviso Venezia tot. 7 2 2 1 1 1 0 2007/08 1 Messina Lucchese Nuorese Teramo 2 Spezia Massese Torres Castelnuovo 3 Martina tot. 9 2 0 3 2 2 0 2006/07 1 Rende tot. 1 0 0 0 0 0 1 2005/06 1 Catanzaro Fermana Acireale Gualdo Modica 2 Chieti Forlì Latina 3 Vittoria tot. 9 1 1 2 0 2 3 Com. 52 8 6 10 8 9 11
The role of financial indicators in the life of Italian Football clubs 91 5. Analysis and discussion Table n. 2 - Sample selected Bankrupt Non-bankrupt 1 Alghero Cesena 2 Ancona Cittadella 3 Collegiana Cremonese 4 Igea Virtus Frosinone 5 Mantova Ravenna 6 Pro Vasto Salernitana 7 Pro Vercelli Ternana 8 Real Marcianise Verona This investigation highlights how only one of the three ratios chosen by the Italian watchdog committee is able to completely split bankrupt from non-bankrupt firms. This is the ratio Equity (E) to Total assets (TA) and represents a way of expressing the firm’s degree of indebtedness. This ratio measures the firm’s degree of capitalization or, that is to say, the weight of debts on the total assets. This index expresses the company’s financial autonomy and shows to what extent investments are covered by equity. It is clear that when the ratio is much lower the firm depends much more on external funders.
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Rivista di ISSN 1825-6678 Diritto e
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Rivista di Diritto ed Economia dell
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INDICE L’ILLECITO SPORTIVO NELLA
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GIURISPRUDENZA INTERNAZIONALE SENTE
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14 Mauro Sferrazza della contestazi
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16 Mauro Sferrazza quell’accordo
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18 Mauro Sferrazza (rinvenibili nel
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20 Mauro Sferrazza accanto alle tra
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22 Mauro Sferrazza fosse posto in e
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24 Mauro Sferrazza mezzo, di atti d
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26 Mauro Sferrazza oltre ogni dubbi
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28 Mauro Sferrazza Diversa e distin
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30 Mauro Sferrazza all’accertamen
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32 Mauro Sferrazza sportiva, ai fin
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34 Mauro Sferrazza informazioni ass
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36 Mauro Sferrazza M. SFERRAZZA, La
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38 Luca Longhi un sistema di licenz
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Sentenza nelle Cause C-403/08 e C-4
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172 Giurisprudenza internazionale &
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GIURISPRUDENZA NAZIONALE __________
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178 Giurisprudenza nazionale pregiu
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Volumi pubblicati: SPORTS LAW AND P
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