You are here:

28320 - Evaluation Methods for Enterprises

Academic Year 2025/2026

                
                        Docente:
                        Marco Maria Mattei
                    
                        Credits:
                        6
                    
                        SSD:
                        SECS-P/07
                    
                        Language:
                        Italian
                    
                        Teaching Mode:
                        Traditional lectures
                        
                            Campus:
                            Bologna
                        
                            Corso:
                            Second cycle degree programme (LM) in
                            Economics, Consultancy and Accounting (cod. 5981)

                                    Course Timetable
                                
from Sep 16, 2025 to Oct 16, 2025

Learning outcomes

At the end of the course the student knows the theoretical and empirical differences of the methods commonly used to value a firm.

Course contents

Italian principles of valuation: Conceptual framework

Cost approach methods

Income and residual income methods

Discounted cash flow methods

Market approach methods

Valuation for financial reporting objectives:

Purchase price allocation (PPA)
Impairment test

The professional appraisal

Readings/Bibliography

PIV - Principi Italiani di Valutazione, EGEA, 2015

Teaching methods

Lectures and case studies.

Assessment methods

Group activities and individual written test.

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 Marco Maria Mattei