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Financial Statement Analysis II

Descrizione

Objectives:
The objective of the course is to provide students with the knowledge and critical understanding of the most recent corporate reporting innovations with their wide-ranging economic and social implications.

The syllabus of the course:

  • A critical evaluation of theoretical frameworks concerning corporate reporting and their real-life applications
  • The economic (i.e., capital market) and broader social implications of numerical and narrative components of corporate reports
  • The analysis of the most recent developments and innovations in corporate reporting
  • Financial statements analysis and sustainability
  • The inherent subjectivity and thus performativity of financial statements
  • Creative accounting manoeuvres and their economic and social implications

Teaching:
Formal lectures and practical exercises
Compliant with COVID-19 guidelines

Assessment:

  • Group presentation
  • Written exam


Bibliography:

  • A reading list including academic and professional articles
  • Regulatory documents and application guidance
  • The real-world case studies

All teaching and learning materials listed above will be available on the icorsi.

Persone

 

Stenka R.

Docente titolare del corso

Informazioni aggiuntive

Semestre
Primaverile
Anno accademico
2021-2022
ECTS
3
Lingua
Inglese
Offerta formativa
Bachelor of Arts in Scienze economiche, Corso di specializzazione, Finanza, 3° anno
Bachelor of Arts in Scienze economiche, Corso a scelta, Management, 3° anno
Bachelor of Arts in Scienze economiche, Corso a scelta, Metodi quantitativi, 3° anno
Bachelor of Arts in Scienze economiche, Corso a scelta, Economia politica, 3° anno
Bachelor of Arts in Scienze economiche, Corso a scelta, Intercultural Communication and Economics (ECO), 3° anno