The course aims at developing the students' capability to interpret company's performances as disclosed within the financial report and other external corporate reports. Particular attention is devoted to the financial report. In order to consider the increasing accountability requests that modern companies should address toward various stakeholders, the course also presents the corporate goverance report, the sustainability report and the integrated report.
1. Financial reporting
- The informativeness of the financial report
- The most relevant financial ratios
- The consolidated financial statement
2. Sustainability and Integrated reporting
- Social accounting: an introduction
- Sustainability reporting
- Integrated reporting
3. Stakeholder reporting and corporate governance
- The making of corporate reporting
- The foundamental aspect of the corporate governance
- The informativeness of the corporate governance report
- The governance of corporate reporting
4. Critical assessment of corporate reporting
- The quality of corporate reporting
- Impression management strategies in corporate reports
|R. Stacchezzini, C. Florio||Bilancio d’impresa. Esercizi svolti||Egea||2018|
|F. Manes Rossi, R. Levy Orelli, C. Del Sordo||Integrated reporting e valore aziendale||Franco Angeli||2018||9788891762702|
The final exam consists in an individual written test.
Teaching and exam methods will be detailed as soon as possible, according context and the related rules.