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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
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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
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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
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