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Glassdoor: The Fundraising Journey (A)
Siegel, Robert; Orleans, AmadeusCase SGSB-E673A-EEntrepreneurshipFrom his time as a young engineer at Microsoft in 1993, to the challenge of building Glassdoor from the ground up until it reached a valuation of over $1 billion, in 2018, Robert Hohman had come a long way. Now, from his spacious office with a picturesque view of Richardson Bay in Mill Valley, California, Hohman confronted one of the most important decisions of his life. Glassdoor, the company he cofounded in 2007 with Rich Barton and Tim Besse,...Starting at €8.20
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Klöckner: Operations During Transformation
Siegel, Robert; Scott, MitchelCase SGSB-E-721-EEntrepreneurshipThe Eyewitness Surveillance II case tells the story of Rush Arnold and RT McCloy, friends who met while studying at Wharton, who raise a search fund under the name Channelstone Partners. In the fall of 2010, after having spent two-thirds of their search fund capital and reviewed over 200 companies, they came across Eyewitness Surveillance, a company specializing in the use of video technology to protect the assets of car dealerships. Eyewitnes...Starting at €8.20
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Cash vs. Accruals: The Case of Revenue Recognition at Cantaloupe Systems
Beyer, Anne; Siegel, RobertCase SGSB-E756-EEntrepreneurshipCantaloupe Systems expected to celebrate its first quarterly profit, and the company’s proprietary machine-to-machine communication technology was a hit with owners of vending machines—and investors. Cantaloupe’s systems provided real-time sales data, allowing vending machine operators to efficiently pre-pack the exact items needed for each machine before leaving the warehouse that day. But Cantaloupe’s auditors threw the company a curve ball dur...Starting at €8.20
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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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Starling Trust Sciences: Measuring Trust in Organizations
Dey, Aiyesha; Heese, Jonas; Weber, JamesCase HBS-120006-EEntrepreneurshipStephen Scott needed to decide whether to keep his behavioral analytics startup in the people analytics sector or shift his company into the RegTech sector. Starling had develop technology that enabled its customers to anticipate and shape the behavior of their employees by examining company data on employees, including email traffic. Starling had struggled to grow in the people analytics sector while RegTech was an emerging sector that might pro...Starting at €8.20
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Accounting Fraud at Tesco Stores (A)
Heese, Jonas; Srinivasan, Suraj; Kelley, JuliaCase HBS-120032-EAccounting and ControlThis case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL's finance department. The accountant was concerned about TSL's handling of commercial income, which, according to the accountant, overstated Tesco's profit by an estimated 246 million. Beyond the accounting issue, the case describes Tesco's organizational and cultural shortcoming causing this problem, how Tesco's new CEO Da...Starting at €8.20
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Building Uzbekistan's Capital Market
Heese, Jonas; Kobilov, BotirCase HBS-120094-EAccounting and ControlIn December 2019, Atabek Nazirov, head of Uzbekistan's capital market regulatory agency, prepared the release of Uzbekistan's capital market strategy. As Nazirov was getting ready to release the strategy, he reflected on the first year of his tenure and the steps ahead. Did he take the right actions to strengthen Uzbekistan's capital market? What additional features would the capital market need to build trust with both the citizens of Uzbekistan...Starting at €8.20
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Roblox: The Path to Going Public
Beyer, Anne; Siegel, Robert; Bekele, GelilaCase SGSB-E795-EEntrepreneurshipThe leadership team of Roblox was contemplating a public offering in December 2020. Roblox was an online video game platform that offered developers a platform for building new games and a global social network for publishing and hosting online games. Roblox had filed its S-1 prospectus with the SEC, and registered to go public on the New York Stock Exchange (NYSE) with the ticker symbol “RBLX.” However, at the last minute, a series of market ev...Starting at €8.20
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Accounting Outages at Plug Power? (B)
Heese, Jonas; Pacelli, Joseph; Barnett, JamesCase HBS-124018-EAccounting and ControlThe case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits.Starting at €5.74
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Accounting Outages at Plug Power? (C)
Heese, Jonas; Pacelli, Joseph; Barnett, JamesCase HBS-124019-EAccounting and ControlSet in June 2023, the C case explores Plug Power's recovery from its financial restatements, how it benefited from government subsidies, and new strategic alliances.Starting at €5.74