- Docente: Cristina Gianfelici
- Credits: 6
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Business Administration (cod. 0897)
Learning outcomes
The learning objectives for this course are: To help students to further develop a thorough understanding of corporate external reporting practices; To provide students an understanding of how to use financial statement information in analysing a firms performance and financial position; and To help students to understand how to carry out business analysis and valuation through a comprehensive approach, in order to value the equity and debt securities of a firm.
Course contents
- Overview of financial statement analysis.
- Financial reporting and analysis; reporting environment; nature and purpose of financial accounting; main postulates and tools.
- Cash flow analysis.
- Return on invested capital.
- Credit analysis.
Readings/Bibliography
Gianfelici C. (2021), Financial Statement Analysis, McGraw-Hill Education, Create, ISBN: 978-13-076-9765-0
Teaching methods
The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.
Assessment methods
Compulsory written exam. The exam is online, through Zoom and Eol. The exam is a test consisting of nos. 20 multiple-choice questions: each question includes only one right answer over four alternatives. Each right answer obtains 1.5 point, while each wrong answer gets -0.375 points. In the case a question does not receive any answer, no points are assigned or subtracted.
Teaching tools
Book, Slides, Exercises, Case studies.
Slides, news and information related to the course and additional teaching materials will be available on the e-learning platform.Office hours
See the website of Cristina Gianfelici
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.