Corporate reporting (2019/2020)

Course code
4S01871
Name of lecturers
Riccardo Stacchezzini, Silvano Corbella
Coordinator
Riccardo Stacchezzini
Number of ECTS credits allocated
9
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Location
VERONA
Period
secondo semestre magistrali dal Feb 24, 2020 al May 29, 2020.

Lesson timetable

Go to lesson schedule

Learning outcomes

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 request the modern companies should address toward various stakeholders, the course also presents the corporate goverance report, the sustainability report and the integrated report.

Syllabus

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

Reference books
Author Title Publisher Year ISBN Note
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

Assessment methods and criteria

The final exam consists in an individual written test on the whole program. The exam is based on four semi-open questions. The time allowed is about 1 hour and a half. Students must demonstrate their ability to interpret company's performances as disclosed within various corporate external reports.

A group-work on critical analysis of the disclosure offered in external corporate reports allows to gain a bonus on the final exam.