Identification of Effective Indicators in the Economic Valuation of Intangible Assets of the Hundball League Superior Clubs

he purpose of this study was to identify factors affecting the economic valuation of intangible assets of Premier League clubs in 1997. The statistical population of the study consisted of veterans, coaches, supervisors, and faculty members in the field of handball and sports economics. And it was done through a survey. Sampling was snowballing. Initially, semi-structured in-depth interviews were conducted for the purpose of identifying intangible assets. After reaching the theoretical saturation and coding, finally the important effective indicators were identified and extracted. After developing a questionnaire and content validation by 17 sports management and economics professors, the researcher distributed a Delphi questionnaire to veterans, coaches, and supervisors of Handball Premier League clubs and expert faculty in handball. Delphi results confirmed the 45 extracted indices. The results of Friedman test showed that structural variables (3.5), communication capital (3.48), spiritual capital (1.88), and human capital (1.14) respectively were prioritized, respectively, using Mic software. Mac plotted charts, maps, and analysis, eventually identifying and ranking 20 key indicators in the economic valuation of Premier League clubs' intangible assets, hoping that the findings of this study provide a suitable model for identifying the factors influencing valuation. Handball clubs to be effective in identifying more sponsors; and to provide sponsorship and competitive advantage. The club for a cause.