CARDIFF have claimed that ‘‘imprudent and careless management’’ has cost them ‘‘in excess’’ of £8.5m over their signing of unsuccessful striker Andreas Cornelius.

Cardiff chief executive Simon Lim criticised the transfer policies of former manager Malky Mackay and Iain Moody, the ex-head of recruitment, in a statement released yesterday Lim confirmed the club effectively wrote off nearly £9m over Danish striker Cornelius, who has returned to FC Copenhagen after just seven months in Wales.

Record signing Cornelius failed to score in South Wales, and now Cardiff bosses have singled out his disastrous transfer.

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‘‘The key shareholders have made their dissatisfaction of such a huge loss known to the board of directors which they believe is due to imprudent and careless management undertaken by the previous football management,’’ Lim said.

Cardiff’s chief executive also praised new manager Ole Gunnar Solskjaer’s work in the January transfer window, another veiled swipe at former boss Mackay.

‘‘Our shareholders have expressed their support and pleasure to the new management team,’’ the statement reads. ‘‘Tan Sri Vincent Tan, through the board of directors and with their support, is ’encouraged by the work done by manager Ole Gunnar Solskjaer in the January transfer window.’ ‘‘Solskjaer was instrumental in attracting top professionals who have the experience and the willpower to make an immediate impact in the club’s desire to maintain its Premier League status.’’ Lim confirmed through the statement that Cardiff spent £6m on six permanent January recruits and the loan deal for Wilfried Zaha, and recouped £3m from player sales in the same period.

‘‘This is good business for the club, where all participants were fully informed and an integral part of a process,’’ said Lim.

League Managers Association chief executive Richard Bevan leapt to Mackay’s defence, branding Lim and Cardiff’s statement ‘‘inappropriate and unprofessional’’.

Bevan urged for caution during an ongoing legal process between Cardiff and Mackay, surrounding compensation and his departure from the club.