Prof. Guenda Esposito

• In addition to the textbooks, on the MyLuiss platform you will find the slides, and the exercise book. The availability of additional materials will be announced during classes.

Argomenti del programma: The course is designed to provide students with an in-depth and practical understanding of financial statement analysis. The curriculum is structured into four progressive blocks, each with specific objectives. The first block serves as an introduction to the course and a crucial recap of fundamental accounting documents.

Argomenti del programma: The course is designed to provide students with the conceptual background and analytical tools necessary to conduct a financial statements analysis and write a financial analyst report. The first part focuses on financial statement analysis. We will deal with financial statements analysis looking at the differential effects of alternative accounting principles and their effects on reported performance.

• I materiali di riferimento comprendono articoli scientifici, capitoli di libri e documenti di policy selezionati, che saranno indicati durante il corso.
• Materiali integrativi e casi di studio saranno forniti settimanalmente attraverso la piattaforma didattica.

Argomenti del programma: Il corso esamina in modo sistematico il rapporto tra diritto, politiche pubbliche e sviluppo economico. Dopo un’introduzione al campo del Law and Economic Development e alle sue principali teorie, il programma analizza il ruolo dello Stato e delle organizzazioni pubbliche nella promozione dello sviluppo, con riferimento ai diritti socio-economici, alla coesione territoriale, alle politiche climatiche e alla…

Argomenti del programma: Financial statement and sustainability reporting, IAS-IFRS e ITA GAAP, balance sheet and profit and loss statement reclassification, liquidity ratios, key performance indicator, leverage effects (operative and financial), double materiality, sustainability KPIs, value analisys and value diagram, Cash flow analysis.