Designing an Effective Indicators in the Valuation Model for Intangible Assets with Emphasis on the Brand Equity of Iranian Futsal Premier League Clubs

The purpose of this study was to Designing an Effective Indicators in the Valuation Model for Intangible Assets with emphasis on the brand equity of Iranian Futsal Premier League Clubs. The statistical population of the present study was faculty members of sports management and economics, athletes, coaches, managers and knowledgeable experts on the subject of economic valuation. With stratified random sampling, 390 people were selected as a sample. The economic valuation questionnaire of intangible assets of Iranian futsal clubs was compiled. SPSS22 and Smart PLS3 software were used to analyze the collected data and information. The results showed; The highest impact on the economic valuation of intangible assets of Iranian futsal clubs was trade capital and public relations, structural capital, human and situational capital, spiritual and value capital and communication capital, respectively. Therefore, it can be said that in economic evaluation of intangible assets of Iranian futsal clubs, indicators such as addressing the criticism of fans in business capital and public relations, having a coherent and efficient evaluation program in the club in structural capital and membership of a club member in the federation and organization Various international values in human and situational capital had the highest value among other indicators of intangible asset components of Iranian futsal clubs.