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El dilema de la familia Vallejo Granados: Visión Familia Vs. Visión Individual (A)
Gómez Betancourt, Gonzalo; López, María PiedadCase INALDE-DG-I 230Corporate GovernanceAndrés Felipe, Pipe, como le decían cariñosamente en su familia, se encontraba tomando un pequeño descanso después de jugar el noveno hoyo de golf. Su mano derecha sostenía un palo de golf personalizado marca Callaway, mientras la izquierda sostenía pensativo su mentón. Desde el campo de golf del Club Campestre de Ibagué, podía identificar su lujosa casa en el Barrio Cadiz, su Mercedes-Benz SLK 55 AMG modelo 2007 y su BMW X5.Starting at €8.20
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El dilema de la familia Vallejo Granados: Visión Familia Vs. Visión Individual (B)
Gómez Betancourt, Gonzalo; López, María PiedadCase INALDE-DG-I 231Corporate GovernanceEn la siguiente reunión, Andrés Felipe debía comunicar la decisión sobre la alternativa de salario que había seleccionado y sobre si incluiría su patrimonio personal al holding familiar o no. En cuanto a esto, Andrés Felipe decidió no incluir su propio patrimonio al holding, ya que esto implicaba tener una proporción mucho mayor que el resto de su familia y este tema lo hacía sentir muy incómodoStarting at €5.74
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El dilema de la familia Vallejo Granados: Visión Familia Vs. Visión Individual (C)
Gómez Betancourt, Gonzalo; López, María PiedadCase INALDE-DG-I 232Corporate GovernanceAndrés Felipe, Pipe como le decía su familia, se encontrabatomando un pequeño descanso después de jugar golf. Ya había pasado una hora pensando el la decisión que debía tomar : Debería incluir su patrimonio individual al familiar? Debería posicionarse como el líder familiar?O simplemente, a sus 34 años, debería continuar fortaleciendo su patrimonio personal.Starting at €5.74
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La Sucesión de Fernando Dávila Barnerán (A)
Gómez Betancourt, Gonzalo; López, María PiedadCase INALDE-FB-I 003Corporate GovernanceEn agosto de 2011, Fernando Dávila Jr. Presidente del Grupo DABARcorp, aprovechó un viaje de negocios en Bogotá para visitar al Sr. Alberto Santamaría, asesor empresarial, con el fin de pedirle consejo sobre una situación particular.Starting at €8.20
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La Sucesión de Fernando Dávila Barnerán (B)
Gómez Betancourt, Gonzalo; López, María PiedadCase INALDE-FB-I-004Corporate GovernanceEn agosto de 2011, Fernando Dávila Jr. Presidente del Grupo DABARcorp, aprovechó un viaje de negocios en Bogotá para visitar al Sr. Alberto Santamaría, asesor empresarial, con el fin de pedirle consejo sobre una situación particular.Starting at €5.74
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AT&T Wireless: Text Messaging
Vaughan S. Radcliffe; Mitchell Stein; Michael LickverCase IVEY-9B11B005-EAccounting and Control, Marketing, StrategyThis case examines AT&T’s wireless business with a focus on its text messaging services. The industry features a high proportion of fixed costs in relation to acquiring spectrum and building a network. Variable costs are relatively low, especially in the case of SMS text messages. Pricing and margins in text messaging have attracted regulatory scrutiny in the Unites States, Canada, and elsewhere. The case requires the use of key concepts in cost ...Starting at €8.20
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Groupon and the SEC
Vaughan S. Radcliffe; Mitchell Stein; Alexis GottschalkCase IVEY-9B12B002-EAccounting and Control, Finance, StrategyThis case provides an opportunity to review Groupon Inc’s S1 filing made prior to an initial public offering. Groupon’s financial statements attracted a great deal of controversy due to revenue recognition policies that produced substantially higher revenues for the corporation, as well as non-GAAP earnings measures, especially ACSOI — an invention of the firm that served to exclude certain marketing expenses from the calculation of profit. Since...Starting at €8.20
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IFRS: Canada's Decision
Vaughan S. Radcliffe; Mitchell SteinCase IVEY-9B11B017-EAccounting and Control, Finance, StrategyThe case comprises an interview with Paul Cherry, who as chair of the Accounting Standards Board of Canada (the Canadian accounting standard setter) led a process that brought Canada to adopt international financial reporting standards (IFRS). The case provides a rich and in-depth examination of the real-world considerations that led Canada to adopt IFRS. It offers analysis of the competing alternatives such as the U.S. GAAP (generally accepted a...Starting at €8.20
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Mystery Books Co.: Measuring Performance through Accounting Policy Choices
Vaughan S. Radcliffe; Mitchell Stein; Elaine WangExercise IVEY-W27858-EAccounting and Control, FinanceIn January 2021, the co-founder of Mystery Books Co. (Mystery Books) was evaluating the company’s 2020 performance under the leadership of his daughter as the new chief executive officer. His daughter had ambitions of securing Walmart Inc. as a key client, so the co-founder had promised her an additional performance bonus of 5 per cent of his 30 per cent ownership of common stock if she grew the company’s net income by 20 per cent over the previo...Starting at €8.20
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Tesla's Non-GAAP Accounting Measurements: Revenue Recognition and Stock-Based Compensation
Martin Persson; Mitchell Stein; Spencer HiggsCase IVEY-9B17B019-EAccounting and ControlIn November 2014, questions were raised about American electric car manufacturer Tesla Motors Inc.'s (Tesla's) accounting practices, which did not follow the generally accepted accounting practices (GAAP). Tesla’s third quarter 2014 financial statements showed a loss of almost US$75 million when using U.S. GAAP standards, compared to a profit of over $5 million when using its own non-GAAP standards. The accounting discrepancy between the two syst...Starting at €8.20