Dal Maso

Dal Maso
Associate Professor of Business Administration and Accounting Studies Adjunct Faculty
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Lorenzo Del Maso is Associate Professor of Business Economics at the Alma Mater University of Bologna where he teaches Financial Analysis and Internationa Accounting. He is also a professor in Financial Accounting and Performance Measurment at BBS. He worked in the Investment Advisory division of Julius Baer Bank of Lugano and as Assistant Professor of Financial Accounting at the Erasmus School of Economics in Rotterdam and the ESSEC Business School in Paris. He was a visiting professor at the Carlos III University of Madrid, a visiting PhD scholar at the accounting department of the Business School Of Edimburgh and a visiting professor at the Bauer College (University of Houston), where he had the opportunity to investigate issues relatign to company evaluation and banking accounting. The research topics of Professor Del Maso are mainly focused on corporate sustainability and the impact on the markets of corporate information of a non-financial nature (i.e., ESG), company valuation and international accounting. He has published in international journals such as: Journal of Financial Stability; Business Strategy & the Environment; Contemporary Accounting Research; Journal of Accounting & Public Policy; Journal of Environmental Management; Journal of Business Ethics; Journal of Management & Governance; Sustainability Accounting, Management and Policy Journal; Journal of Family Business Strategy. He is also member of the editorial board of The International Journal of Accounting; Accounting Forum; Accounting in Europe; European Accounting Review. As part of his professional activities, Professor Del Maso, a qualified financial advisor and statutory advisor, mainly carries out technical consultancy on company valuation and intangible valuation issues.


This course aims at:

  1. helping students to further develop a thorough understanding of corporate external and internal reporting practices;
  2. providing students with tools to use financial statement information in analysing a firm’s performance and financial position;
  3. providing students with tools to use cost and segment information in operational and strategic decision making contexts.

On completion of the course, students should:

  1. be familiar with the technical terminology used in accounting;
  2. be able to asses a company’s financial and operating performance using its financial statements;
  3. be able to critically analyse a company’s financial report;
  4. understand the features and organizational implication of a company’s information and performance management system.
Design, Fashion and Luxury Goods
Food and Wine
Supercars, Superbikes and Motorsports
AI and Manufacturing
Green Energy and Sustainable Businesses

The price of costs, competition and perceived value. Cost based pricing. Competition based pricing. Analyzing and measuring the value as perceived by the client. Customer based pricing. Techniques and tools for analysis. Pricing strategies: price distinction, price bundling and unbundling. Price competition and value competition: how to avoid price wars.

Marketing Management

The course aims to explore the principles of financial statement analysis. It provides the participants with a framework to understand how businesses’ value and risks are captured in financial statements and price them correctly.

Data Science and Business Analytics
Artificial Intelligence and Innovation Management
Finance and Fintech