<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422020000100105</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1779</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Predicción de opinión going concern en clubes de fútbol: evidencia para la liga española]]></article-title>
<article-title xml:lang="en"><![CDATA[Going concern opinion prediction for football clubs: Evidence from the spanish league]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alaminos]]></surname>
<given-names><![CDATA[David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castillo]]></surname>
<given-names><![CDATA[Agustín del]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Fernández]]></surname>
<given-names><![CDATA[Manuel Ángel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Málaga  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2020</year>
</pub-date>
<volume>65</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422020000100105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422020000100105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422020000100105&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El principio contable de gestión continuada (going concern) ha sido foco de atención de la investigación financiera en las últimas décadas, y ha dado lugar al desarrollo de modelos de predicción de opiniones de auditoría calificadas por going concern que ayudan a evaluar la continuidad de las empresas. Dichos modelos se han centrado exclusivamente en empresas industriales y financieras. Sin embargo, no se ha creado un modelo específico que recoja las especiales características de la industria del fútbol. Dado que recientemente los órganos de gobierno de la industria del fútbol han aumentado el control financiero de los clubes, como es el caso de la UEFA con la aprobación del Reglamento de Fair Play Financiero, y exigen un pronunciamiento sobre going concern en las cuentas anuales de los clubes, parece necesario disponer de un modelo adaptado a las características propias de esta industria. El presente trabajo proporciona un modelo exclusivo de predicción de opiniones de auditoría calificadas por going concern en la industria del fútbol con una precisión que supera el 95%. También ofrece una visión de los desafíos a los que se enfrenta la industria del fútbol en materia financiera, ayudando a los distintos grupos de interés a evaluar las expectativas de continuidad de los clubes.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The accounting principle of going concern has been the focus of attention of financial research in recent decades, and has led to the development of models of prediction of audit opinions qualified by going concern that help to assess the continuity of business. These models have focused exclusively on industrial and financial companies. However, a specific model that reflects the special characteristics of the football industry has not been created. Since recently the governing bodies of the football industry have increased the financial control of the clubs, as in the case of UEFA with the approval of the Financial Fair Play Regulation and demand a pronouncement on going concern in the annual accounts of clubs, it seems necessary to have a model adapted to the characteristics of this industry. The present work provides an exclusive model of prediction of audit opinions qualified by going concern in the football industry with a precision that exceeds 95%. It also offers a vision of the challenges facing the football industry in financial matters, helping the different interest groups to evaluate the expectations of continuity of the clubs.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Fair play financiero]]></kwd>
<kwd lng="es"><![CDATA[Going concern]]></kwd>
<kwd lng="es"><![CDATA[Industria del fútbol]]></kwd>
<kwd lng="es"><![CDATA[Auditoría]]></kwd>
<kwd lng="es"><![CDATA[C53]]></kwd>
<kwd lng="es"><![CDATA[C63]]></kwd>
<kwd lng="es"><![CDATA[M42]]></kwd>
<kwd lng="es"><![CDATA[L83]]></kwd>
<kwd lng="en"><![CDATA[Financial fair play]]></kwd>
<kwd lng="en"><![CDATA[Going concern]]></kwd>
<kwd lng="en"><![CDATA[Football industry]]></kwd>
<kwd lng="en"><![CDATA[Audit]]></kwd>
<kwd lng="en"><![CDATA[C53]]></kwd>
<kwd lng="en"><![CDATA[C63]]></kwd>
<kwd lng="en"><![CDATA[M42]]></kwd>
<kwd lng="en"><![CDATA[L83]]></kwd>
</kwd-group>
</article-meta>
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