The course is focalized on business analysis methods and technics, with particular focus on economic and financial performance measurements and value analysis.

Knowledge and understanding: the student will have acquired the knowledge of the tools and methods of analysis of the economic and financial performance of companies; Applying knowledge and understanding: the student will have achieved the ability to analyze the economic and financial performance of companies using the methods and techniques acquired; Making judgements: the student will have developed the ability to formulate critical judgments on the economic and financial performance of companies; Communication skills: the student will be able to communicate ratings and judgments on the economic and financial performance of companies; Learning skills: the student will have acquired the learning skills necessary for the continuation and conclusion of studies independently.

Financial statements reporting IAS-IFRS and ITA GAAP, balance sheet and income statement reclassification, liquidity ratios, key performance indicators, leverage effects (operative and financial leverage), MM model, value analysis and value diagram.

Di Lazzaro, Musco, Analisi Aziendale, Giappichelli, 2015; Financial Reporting, Financial Statement Analysis and Valuation: a strategic perspective | Wahlen J., Baginski S. P., Bradshaw M. T. | Editore South-Western Pub 9° edizione (2017).

Lessons, case studies, conferences.

The student will be assessed through: -two written exams, the weight of each is 30%, consisting of questions that require the determination of values through the methods and analysis tools acquired during the course and multiple choice questions about the theoretical and applied part of the course program. The number and type of questions will be decided by teacher and communicated before the exam. Learning verification will be conducted with reference to the theoretical knowledge of the methodologies for assessing the economic and financial performance of companies and in relation to the ability to apply the analysis models studied. -two group project, the weight of each is 20%, that will require analysis and report performances on topics discussed during the course. The methods of delivery and development of the project will be communicated during the course by the teacher.

Research capability.