As sources of sports law the doctrine Russian Federation names regulatory legal acts and regulations developed by non-state organizations, which is referred to as lex sportiva. With regard Federation, it can be stated that they are classical all branches law. The same one cannot say about sportiva, inherent exclusively in Moreover, customary perceive sportiva a single complex homogeneous norms....

We acknowledge the use of foreign annual reports at Harvard University's Baker Library, and the many hours that our research assistant K. Tam spent there. We would like to thank for their help with data collection, analyses, and translations into the English language. We are also grateful to the two anonymous referees and participants at the AAA/KPMG Peat Marwick International Accounting Resear...