Document Type : Research Paper


1 Ph.D. of Sport Management, Physical Education and Sport Sciences Department, Mashhad Branch, Islamic Azad University, Mashhad, Iran

2 Associate Professor of Sport Management, Physical Education and Sport Sciences Department, Mashhad Branch, Islamic Azad University, Mashhad, Iran

3 Professor of Sport Management, Faculty of Sport sciences , Ferdowsi University, Mashhad, Iran

4 Associate Professor of Sport Management, Faculty of Sport sciences , Ferdowsi University, Mashhad, Iran


The aim of this study was to develop a model for economic valuation of intangible assets of Iran handball premier league clubs in 2018. The statistical population consisted of 45 subjects in the qualitative section and the sample size was 386 subjects in the quantitative section due to the uncertainty of the population size using the Cochran formula. This study was applied with a survey method. Firstly, the intangible assets of Iran handball clubs were identified by qualitative method and then the data were analyzed by structural equation modeling using PLS3 and SPSS22 software in the quantitative approach. The results showed that spiritual capital (path coefficient of 0.902), communication capital (path coefficient of 0.900), human capital (path coefficient of 0.890) and structural capital (path coefficient of 0.885) respectively had the greatest effect on the economic valuation of intangible assets of Iran handball clubs. Therefore, it can be said that indicators such as television and satellite broadcasting right in intellectual capital, the popularity of the club in communication capital, the improvement and training of human resources in human capital and coherent and regular evaluation programs in structural capital had the highest value in the economic valuation of intangible assets of Iran handball clubs among other indicators of indices of intangible assets of Iran handball clubs.


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