Evaluation of sports facilities, stadiums and halls

Abstract

Our investigation aim is referred to the sport entities. But this object is enclosed to the sport clubs, associations and companies taking part in professional leagues which own or use sport venues. In the economic valuation of this kind sport entity, is very important the valuation of the venue normally used in the sport spectacle. The valuation of this sort of assets is very complicated, because of its specific characteristics and also because of the lack of a transaction market. In this paper, we will analyse the valuation models of the venues and the most relevant factors of this valuation.