Aston Villa manager Unai Emery says “many clubs inflated their budgets” as Manchester City appeal against a ruling that found the club guilty of breaching the Premier League’s financial regulations.
Manchester City have already lodged an appeal against the decision.
Emery’s comments come after Aston Villa were fined £19.4m by UEFA in June for a “significant breach” of its spending regulations.
Chelsea, Nottingham Forest and Newcastle have also been sanctioned by UEFA in recent times.
The Villa manager was speaking after Manchester City’s financial case became the latest issue to raise questions about clubs’ compliance with spending rules.