عنوان مقاله [English]
“Intangible assets” is the missing key of valuing when transferring Iran football professional league clubs to the private sector. As these assets are not completely identified, the aim of this study was to design a desirable instrument to identify intangible assets in Iran football professional league clubs. After the literature review, an initial list of 35 factors in 4 main scales was developed. A group of experts evaluated and revised this questionnaire so that its content and face validity could be examined. Finally, 7 factors were omitted and a questionnaire with 28 items was designed and distributed among 274 subjects who were selected by convenience sampling method. This study was application in terms of aims and the data were analyzed by descriptive and inferential statistics. The reliability of the questionnaire was obtained as 0.81 by Cronbach’s alpha coefficient which showed the proper internal consistency of the questionnaire. The split-half method, correlation between two parts and the split-half coefficients of Guttman and Spearman-Brown confirmed the proper reliability of the questionnaire. Pearson and Spearman correlation coefficients were used to determine the validity and internal consistency of the questionnaire and most items showed a good correlation with the total score. Finally, construct validity of the questionnaire by confirmatory factor analysis and GFI, PGFI and AGFI confirmed appropriate fit of the model. Therefore, researchers can employ this questionnaire as a reliable and valid instrument so that they can evaluate intangible assets of a football club more accurately and comprehensively along with other tests.
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