MOD.1 FIRMS' EVALUATION METHODS

Degree course: 
Corso di Second cycle degree in ECONOMICS, FINANCE AND BUSINESS LAW
Academic year when starting the degree: 
2021/2022
Year: 
2
Academic year in which the course will be held: 
2022/2023
Course type: 
Compulsory subjects, characteristic of the class
Language: 
Italian
Credits: 
6
Period: 
First Trimestre
Standard lectures hours: 
40
Detail of lecture’s hours: 
Lesson (40 hours)
Requirements: 

There are no explicit prerequisites. A good knowledge of the basic topics of Corporate Finance Principles, Accounting and Financial Statements is, however, recommended.

Final Examination: 
Orale

The exam consists exclusively of a final written test (only in presence), lasting approximately one hour, divided as follows: (i) answer-based theory questions to verify the theoretical knowledge and the fundamental logic of Company Valuation, (ii ) exercises, to test the application of assessment tools, (iii) multiple choice questions. The weight of each part (open questions, multiple choice questions and exercises) can vary for each session.

Assessment: 
Voto Finale

The course deals with a selection of the main issues and methodologies of company valuation. The logic of the evaluation paradigm and the principles of evaluation as well as the levers of value will be examined: economic and financial flows, the rate and the time horizon. The various valuation methods based on result flows, the equity method, the valuation of intangible assets, mixed methods and market methods will also be analyzed and explored.

Expected learning outcomes
At the end of the course the student will be able to understand the main levers of value and to apply the various valuation methods to determine the value of a company or some of its assets.

Introduction to business valuation; the evaluation paradigm; the activity of the expert; the principles of evaluation; the levers of value: economic flows and financial flows, the interest rate, the time horizon;
Evaluation methods: methods based on result flows; the equity method, the valuation of intangible assets, mixed methods, market methods.

yes

Convenzionale

The teaching will be delivered over a total of 40 hours of frontal teaching, of which about 10% in the form of numerical examples and exercises (within the total number of hours). There are no forms of supplementary teaching.

Reference text book:
For all students (attending and not) the compulsory teaching material is the following:
Corbella, S., Liberatore, G., Tiscini, R. (2020) "Manual of company valuation", McGrowHill. ISBN: 8838695970

Office hours: In presence (by appointment to be requested via email) at: Office 20, 1st floor, headquarters of the Department of Economics in Via Monte Generoso, 71 – Varese. Or, to be agreed with the teacher, via the Microsoft Teams platform.

Professors