Factors affecting financial performance of football clubs in Arab Republic of Egypt

The research aims to identify the influencing factors and their contribution ratios to the financial performance of Egyptian football clubs. This is achieved by determining the contribution of influencing factors such as sporting performance, non-sporting performance, competitive balance, and management on financial performance (revenues, costs, regulations and laws, investment). The researcher utilized a descriptive method, designing questionnaires for the influencing factors as well as financial performance. These were applied to a sample consisting of 155 individuals, comprising 21 from the survey sample and 134 from the main sample, including presidents, board members, executive managers, financial directors, treasurers, marketing managers, of Premier League (A) and Premier League (B) football clubs. One of the key findings is that the ranking of the influencing factors in financial performance from the sample's perspective is as follows: management, sporting performance, non-sporting performance, competitive balance. The study concludes that the ranking of financial performance elements from the sample's perspective is as follows: revenues, costs, regulations and laws, investment. The management variable contributes by 83.7% to the financial performance of football clubs, assuming the stability of other factors. The sporting performance variable contributes by 82.8%, while the non-sporting performance variable contributes by 77.1%, and the competitive balance variable contributes by 68.3%, all assuming the stability of other factors.