CURRICULUM VITAE Lorenzo Gelmini Personal data Family name: Gelmini Name: Lorenzo Place of birth: Novara Date of birth: 17/04/1978 Domicile: Via Sottile 8/B, 28100 Novara Mobile: 338 - 3480868 E-mail: [email protected] Education - Bachelor in Business Administration, 2001, Torino-Novara, magna cum laude, with the dissertation “Consolidated financial statements in Italy and in USA: a case study (Telecom Italia)” – “Il bilancio consolidato secondo i principi contabili nazionali e statunitensi: il caso Telecom Italia” - Secondary school, 1997, Novara, highest honour (60/60) Academic profile - Assistant Professor, Department of Economics and Management, University of Eastern Piedmont, 2010 - Lecturer, Department of Economics and Management, University of Eastern Piedmont, 2007 - Research Fellow, Department of Economics and Management, University of Eastern Piedmont, 2003-2006 - Winner of some research grants, Department of Economics and Management, University of Eastern Piedmont, 2001-2002 Teaching assignments at the University of Eastern Piedmont - Financial statement analysis - Financial statement analysis, advanced - Consolidated financial statement analysis Other teaching assignments - Master in Real Estate, Bocconi School of Management, Milano - Post-doc courses at the Bocconi School of Management, Milano - Master IPSOA on IAS/IFRS - Institute of Chartered Accountant, Novara - Industrial association, Novara - Industrial Association, Borgomanero (Novara) Volumes and articles 1) (with F. Bavagnoli and P. Tettamanzi), Control and Risk Committee: some evidence from Italian listed companies, “Il nuovo diritto delle società”, n. 20/2013, ISSN: 2039-6880; also on “International Journal on GSTF Business Review”, 2014, forthcoming 2) (with F. Bavagnoli and P. Tettamanzi), Control and Risk Committee and Italian listed Companies: Under Rug Swept?, published on the proceedings of the “Congress on Economy, Finance and Business”, Bangkok, 2013, ISSN: 2309-379X 1 3) (with F. Bavagnoli and C. Florio), Independent directors: current scenario and possible developments [Gli amministratori indipendenti: alcuni spunti per un possibile miglioramento], “Il nuovo diritto delle società”, n. 21/2012, ISSN: 2039-6880 4) (with F. Bavagnoli), Underperforming companies: different valuation techniques [Il valore di liquidazione e in ipotesi di funzionamento (going concern) delle aziende in crisi], “Il nuovo diritto delle società”, n. 20/2012, ISSN: 2039-6880 5) (with E. Cresti and E. Finessi), Efficacy of Management Commentaries in reflecting performance management through financial reporting, “International Journal on GSTF Business Review”, 2012, ISSN: 2010-4804 6) Italian Generally Accepted Accounting Standards: summaries and comments, commentary included in an Italian Civil Code [Codice Civile e Leggi Tributarie], Milano, Pearson, 2011, ISBN: 9788861600683 7) AA.VV., Financial statements and accounting. Exercises, Milano, Giuffrè, 2011, ISBN: 9788814157516 8) Provisions, Contingent Liabilities and Contingent Assets: a clockwork bomb ready to burst?, published on the proceedings of the Annual Conference on “Accounting and Finance”, Singapore, 2011; published, also, on the journal “Journal of IR”, 2011, ISSN: 2038-1441 9) (with C. Florio), Goodwill and cash-generating units: some evidence from the bank industry, “Journal of IR”, 2010, ISSN: 2038-1441 10) (with L. Borré), Goodwill, negative margins and results: some evidence from the professional football industry, “Journal of Business and Policy Research”, July issue, 2009, ISSN: 1449-387X 11) AA.VV., Auditing for mergers and acquisitions [La revisione delle operazioni straordinarie], “Sindaci e Revisori”, n. 19/2008. 12) (with M. Comoli, F. Bavagnoli, C. Grechi and P. Riva), Incurring flaws in the internal control systems of banks and financial institutions [I fattori di crisi dei controlli nelle aziende di credito], chapter in “Flaws in the controls system: the point of companies and institutions” [La crisi dei controlli: imprese e istituzioni a confronto], Milano, Pearson Education Italia, 2007, ISBN: 8871922980 13) (with F. Bavagnoli and C. Grechi), First time adoption of IAS/IFRS and impairment test, in “Improving business reporting: new rules, new opportunities, new trends”, Milano, Giuffré, 2007, ISBN: 8814135800 14) (with F. Bavagnoli and C. Grechi), First time adoption of IAS/IFRS and impairment test, “Journal of IR”, 2007, ISSN: 0485-2281 15) Negative goodwill: management perspectives and accounting choices [L’acquisizione di partecipazioni: ragioni economiche e trattamento contabile dell’eccedenza del patrimonio netto rettificato rispetto al prezzo di acquisizione], “Rivista dei Dottori Commercialisti”, n. 3/2007, ISSN: 0485-2281 16) AA.VV., Financial statement analysis: problems and tests [Ragioneria Generale ed Applicata. Casi ed esercizi], Milano, EGEA, 2005 17) Decree n. 231/2001: a new framework for internal control systems? [Modelli di organizzazione e sistemi di controllo interno: alcuni profili economico-aziendali alla luce del D.Lgs. 231/2001], “Il controllo nelle società e negli enti”, n. 6/2004, ISSN: 1972-828X I contributed to the developing of the empirical researches included in the volumes (i) Internal control systems [I sistemi di controllo interno nella corporate governance], 2002 and (ii) Goodwill in under-performing companies [L’avviamento in aziende con carenza di reddito], 2008 2 Working papers 18) (with E. Cresti and E. Finessi), The new management commentaries: are financial reporting and performance measurement getting closer?, accepted for the discussion at the 6° EIASM Conference “Performance measurement and management control”, Nizza, 2011 19) Provisions, Contingent Liabilities and Contingent Assets: a clockwork bomb ready to burst?, accepted for the discussion at the Annual Conference of the Irish Accounting and Finance Association, Cork, 2011 20) (with D.A. Passarani), The extra-financial information in the Report of operations: useful addition or burdensome duty?, accepted for the discussion at the 6° EIASM Conference “Intangibles, intellectual capital and extra-financial information”, Catania, 2010 21) (with C. Florio), Impairment losses and changes in the composition of CGUs: anything new after the storm?, presented at the 33° EAA Conference, Istanbul, 2010 22) (with C. Grechi), Financial crisis, CGUs and changes in the aggregation of assets: a preliminary study, accepted for the discussion at the 5° EIASM Conference “Visualising, Measuring and Managing Intangibles and Intellectual Capital”, Dresden, 2009 23) (with L. Borré), Goodwill and negative results in the football industry: any rationale behind?, presented at the 32° EAA Conference, Tampere, 2009 24) (with L. Borré), Goodwill and negative results: might pigs fly?, presented at the 4° EIASM Conference “Visualising, Measuring and Managing Intangibles and Intellectual Capital”, Hasselt, 2008 25) (with L. Borré), Goodwill, negative margins and results: some evidence from the professional football industry, presented at the 8° International Business Research Conference, Dubai, 2008 26) (with M. Comoli, F. Bavagnoli and C. Grechi), Emerging practices in impairment test after First Time Adoption of IAS/IFRS by Italian listed companies, presented at the 30° EAA Conference, Lisbona, 2007 27) (with F. Bavagnoli and C. Grechi), First time adoption of IAS/IFRS and impairment test, presented at the International AIDEA [Italian Academy of Economics and Management] Conference, Novara, 2006 28) Negative goodwill: a review, working paper n. 17/2006, Department of Economics and Management, Novara 29) The modified parent-company theory: some proposals, working paper n. 4/2005, Department of Economics and Management, Novara Other outputs 30) AA. VV., Composition and characteristics of the Controls Committee [Requisiti e composizione dell’Organismo di Vigilanza], position paper of the Italian Association of Controls Committee [AodV] 31) Comments to the Italian accounting GAAP, Pearson, 2009-2012 32) (with L. Borré), Comment letter on the Discussion Paper EFRAG su Performance Reporting, 2009, www.efrag.org Miscellanea - Chartered Accountant - Member of the European Accounting Association (EAA) - Member of the European Academy of Management (EURAM) - Member of the European Corporate Governance Institute (ECGI) - Member of the Centre for Social and Environmental Accounting Research (CSEAR) Novara, 02/04/2014 Lorenzo Gelmini 3
© Copyright 2024 Paperzz