FINANCIAL STATEMENT ANALYSIS AND EVALUATION

The course contributes to the learning objectives of the bachelor’s degree programme, which provides a learning in both the business and quantitative context, by preparing students able to interpret and analyze financial statements using ratio analysis and cash-flow analysis.

This course aims at introducing students to the analysis of financial information presented in firms' financial reports. At the end of the course students will be able to:
- Describe and apply the basic techniques of financial statement analysis;
- Explain the relationship between strategic business analysis, accounting analysis and financial statement analysis;
- Identify and utilize value-relevant information contained within financial statements;
- Recognize and explain the fundamental role of accounting numbers in the valuation of firms;
- Understand the impact of financial reporting choices on the usefulness of reported earnings to predict future performance;
- Prepare a written analysis of a listed company, on the basis of notions and techniques covered in the course.

ET4004 Accounting and Business Administration

- 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 and profitability analysis.
- Credit analysis.

Gianfelici C. (2022), Financial Statement Analysis and Evaluation, McGraw-Hill Education, Create, ISBN: 978-13-078-1585-6.

Compulsory written exam. The exam consists in one open question and three exercises. Time: 90 minutes.

The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.

English

EXAM ENROLMENT PROBLEMS. If students experience problems when enrolling online to the exam, they have to send an email to the Economics Campus before the closing date of exam enrolment. Students are not admitted to the exam if they are not enrolled online to the exam. Students are not admitted to the exam after the closing date of exam enrolment online.
ACCESSIBILITY, DISABILITY, AND INCLUSION. ACCOMMODATION AND SUPPORT SERVICES FOR STUDENTS WITH DISABILITIES AND STUDENTS WITH SPECIFIC LEARNING IMPAIRMENTS. Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing, and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters), please contact the Disability and Accessibility Offices in Student Services at the e-mail address disabilita@unive.it

written

This subject deals with topics related to the macro-area "Human capital, health, education" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development