BALANCE SHEET FINANCIAL-ECONOMIC ANALYSIS
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- ENRICO DEIDDA GAGLIARDO
- Credits
- 7
- Curriculum
- Professioni e amministrazione d’impresa
- Didactic period
- Secondo Semestre
- SSD
- SECS-P/07
Training objectives
- The course's goal is to explain assumptions, aims and procedures to be applied to corporate financial analysis based on information drawn from financial statement in order to depict the conceptual reference framework, its methodological foundation, quantitative tools and operational technique to be thereof performed.
Prerequisites
- Theory and principles of Business Economics & Accounting.
Course programme
- First Part - Corporate Financial Analysis (ratios)
Assumption, aims and addressee of corporate financial analysis. Profiles of corporate financial performance investigation: profitability, capital adequacy, financing. Financial statements patterns useful to corporate financial analysis. Structure of the balance sheet and the income statement, schemes to assess corporate profile. Financial ratios: goals, techniques, meanings and their limits.
Case studies: ratios financial analysis.
Exercises on the lectures' topics.
Second Part - Corporate Financial Analysis (cash flow analysis)
Definition of stock and flow. Suitability of cash flow analysis to support firm's decisions. Steps and methodologies employed to calculate cash flows. Different kinds of statements employed in cash flow analysis: Funds Flow Statement, Working Capital Statement, Cash Flow Statement. Aims, techniques of predisposition and interpretation of each kind of statement. Financing decisions analysis.
Case studies: cash flow financial analysis.
Exercises on the lectures' topics. Didactic methods
- Lectures; exercises; Case studies.
Learning assessment procedures
- ATTENDANTS EXAMINATIOS
2 written examination, 2 hours long each
REGULAR EXAMINATIOS
Written (compulsory) and oral (not compulsory) examination Reference texts
- Slides used during lectures.
Specific topics can be explored through these books:
First part Corporate Financial Analysis (ratios): CARAMIELLO C., DI LAZZARO F. e FIORI G., "Indici di bilancio", Giuffrè, Milano, 2003
Second part - Corporate Financial Analysis (cash flow)
CARAMIELLO C., Il rendiconto finanziario. Introduzione alla tecnica di redazione, Giuffrè, Milano, 1993
