Corso Vittorio Emanuele II, 39 - Roma 0669207671

MBA in Accounting and Finance (Academic Year 2021/2022)

Financial Statement Analysis


Credits: 12
Content language:English
Course description
This module explores in greater depth financial reporting from the perspective of financial statement users. The course is designed to prepare students to interpret and analyze financial statements for tasks such as credit and security analyses, lending and investment decisions, and other decisions that rely on financial data. Students develop a solid understanding of the concepts and recording processes and as a result are able to interpret various disclosures in an informed way. They also learn to compare the finances of companies, understand cash flow, and grasp basic profitability issues and risk analysis concepts. Ultimately, students who complete this course develop a more efficient and effective approach to researching, interpreting, and analyzing financial statements.
Objectives

At the conclusion of this course the students will be able to develop an understanding of :

the effective analysis of financial statements by integrating the concepts and principles learned in previous accounting courses. Additionally, the course aims to provide the analytical tools to assess a company's performance, the concept of quality of earnings, approaches to valuation and other related issues.
Program
  1. 1.Introduction to financial statement analysis
  2. The analytical framework for profitability and risk
  3. Practical tools for assessing risks in corporate financial statements
  4. Competitive dynamics within an industry
  5. Firm strategy
  6. Accounting and financial reporting quality
  7. Financial analysis
  8. Forecasting future earnings and cash flows
  9. Decision-making
  10. Firm valuation and other types of financial decisions
Professor
Kyriakos Kouveliotis