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HBSP (USA)
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Accounting for Nuclear Power Provisions at RWE
Healy, Paul M.; Heese, JonasCase HBS-118013-EAccounting and ControlIn early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required utilities to record the present value of projected D&D costs as a liability. However, there were many uncertainties associated with these estimates given the actual cash outlays wo...Starting at €8.20
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Creating Accountability in Afghanistan
Heese, Jonas; Perez Cavazos, Gerardo; Soltes, Eugene; Liu, GraceCase HBS-120024-EAccounting and ControlBy early 2019, the United States had contributed $132 billion to the Afghan reconstruction. John Sopko, in his role as the Special Inspector General for Afghan Reconstruction (SIGAR), was in charge of providing accountability for U.S. aid funding. Sopko's oversight faced severe limitations such as a growing on-budget assistance, pervasive corruption, and lack of transportation, infrastructure, and security for his staff. To fight those odds, SIGA...Starting at €8.20
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Fake News at DER SPIEGEL (B): The Commission's Recommendations
Dey, Aiyesha; Heese, Jonas; Labruyere, ToniaCase HBS-120002-EAccounting and ControlThis (B) case serves as a complement to the case "Fake News at DER SPIEGEL (A)".Starting at €5.74
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Fake News at DER SPIEGEL (C): Organizational Changes
Dey, Aiyesha; Heese, Jonas; Labruyere, ToniaCase HBS-120005-EAccounting and ControlThis (C) case complements the case "Fake News at DER SPIEGEL (A)".Starting at €5.74
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Dan McCrum - Unmasking Wirecard
Heese, Jonas; Wang, Charles C.Y.; Labruyere, Tonia; Moniz, CarlotaCase HBS-123098-EAccounting and ControlDan McCrum, an investigative journalist for the Financial Times, had spent the past six years fighting to expose German payment processing firm Wirecard. The company had enjoyed years of exponential growth and was viewed by several investors as the poster child of Germany's tech sector. But to McCrum something smelled fishy and he couldn't help but wonder if Wirecard's true dealings weren't just hidden behind its complex business model. He starte...Starting at €8.20