Sytuacja finansowa klubów piłkarskich naruszających zasady rentowności i zrównoważonego rozwoju Premier League. Analiza przypadków

Purpose | The aim of the article is to assess the impact of the Profit and Sustainability Rules (PSR) established by the Premier League on the financial situation of selected English football clubs that have actually or potentially violated these rules. Research method | The study covers three Premier League football clubs: Everton F.C., Nottingham Forest F.C. and Manchester City F.C. The first two clubs violated the PSR, and the last one is accused of it, although it denies it. Based on the annual financial data of these clubs from the seasons of 2019/2020 up to 2022/2023, using the monographic method and comparative monograph, we carry out the case study and assess the financial stability of the situation of these clubs as examples of actual or potential violation of PSR. Results | The PSR rules have had a mixed impact on the financial situation of Premier League clubs. While violation of the rules has not affected the financial stability of top clubs like Manchester City, clubs with lower revenues, such as Everton and Nottingham Forest, have encountered financial difficulties. Their violations of PSR rules led to point penalties which, while not affecting their immediate financial performance, forced them to make such deeper changes in financial policy, such as changes in spending on player salaries and transfers. Originality / value / implications / recommendations | The article fills the research gap on the Profit and Sustainability Rules introduced in the English Premier League and their impact on the finances of clubs in this league. To the best of our knowledge, there is no research on this topic in the literature yet.