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Everton FC lost ten valuable points for breaking financial rules – but football fans may eventually consider it a win

By Mark Middling, Assistant Professor of Accounting, Northumbria University, Newcastle

On November 16 2023, fans of Everton FC may have been reasonably satisfied about how the football season was shaping up. They were 14th in the English Premier League, and had recently recorded wins against West Ham and Crystal Palace.

Then on November 17 everything changed. The club were docked ten points for breaching the league’s “profitability…

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