72920 - Financial Statement Analysis

Academic Year 2021/2022

  • 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 firm’s 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

The FINANCIAL STATEMENT ANALYSIS MODULE (72920) aims at exploring the principles of financial statement analysis and valuation. It provides the participants with a framework to understand how businesses' value and risks are captured in financial statements. At the end of this module, students should be able to: (1) understand various techniques in financial statement analysis; (2) apply techniques to assess and compare firms' financial position, performance, and credit risk; (3) extract accounting information to make forecasts and valuations, and (4) select the most appropriate valuation model depending on the company analyzed.

Readings/Bibliography

Slides and any other material posted on VIRTUALE.

Assessment methods

This is the assessment grid: (a) <18 insufficient; (b) 18-23 sufficient; (c) 24-27 average/good; (d) 28-30 very good; (e) 30 cum laude excellent/outstanding.

Office hours

See the website of Lorenzo Dal Maso