Market value, book value and intellectual capital value in case of football clubs listed on stock exchange

The paper introduces a comparison of chosen valuation methods: market value (market capitalization), book value and intellectual capital value (as differenced between book value and market value) and football players value. The main purpose is to identify the relation between these methods in the case of football clubs. For comparison purposes, the methods were calculated for a sample period of five seasons between 2010/11 and 2014/15. Research was realized on the basis of chosen football clubs listed on the stock exchange in Europe in the sample period. The paper develops the scientific problem of football clubs valuation.