The aim of this course is to raise students’ awareness of the distinct features and workings of diverse types of enterprise groups, with particular emphasis on corporate groups. Research will focus on the rationale for choosing a particular type of group, and for evaluating what is optimal size for a company.
The course will look at the main tools for business administration within corporate groups including governance organogram, strategic framework matrix, prospect analysis of controlling shares, associate companies and joint ventures, and financial statements including elimination of intra-group operations. We will then look at prospect capital stock, balance sheets and consolidated financial statements with emphasis on international standards to understand the various configurations for capital and income and the distinction between majority and minority interests. The more theoretical aspects of the course will all be backed up with practical application and clarification using real-life examples of listed corporate groups.
Associate Professor of Business Administration at the Faculty of Economics at Federico II University, Naples (where she was already employed as Confirmed Researcher and Research PhD). Chartered Accountant and registered on the special list for the Circumscription of the Naples Tribunal (no. 94, 16/01/2006). Registered auditor (reg. no. 142612, 23/03/2007. University teaching -Economy of groups on the two-year Master’s program in Business Administration at the Faculty of Economics at the University of Naples Federico II. Business Accounting and Administration on the Bachelor’s Economics and Business program at the Faculty of Economics at the University of Naples, Federico II; Programming and Control on the Bachelor’s program in Business Administration at the Magna Græcia University in Catanzaro.
Research areas – Periodic and consolidated financial statements, National and International accounting standards, Stock Option, Comprehensive Income, Family Businesses.