Ivey Business School (Canada)
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Air Canada: Defined Benefit Pension Plans
Darren Henderson; Christine I. Wiedman; Pricilla CheungCase IVEY-9B11B016-EAccounting and ControlAn investor was reviewing his investment in Air Canada to decide whether or not to sell his shares in the company. Recent weakness in the airline industry and a three-day strike by service staff had caused the investor to reevaluate Air Canada’s long-term prospects. In particular, the investor wanted to consider the company’s pension plans in his analysis. A proposal to move new hires to defined contribution from defined benefit pension plans was...Starting at €8.20
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Griffiths Energy International: The Board's Dilemma (B)
Gerard Seijts; Dawn OosterhoffCase IVEY-9B18C032-EEntrepreneurship, Leadership and People Management, StrategySupplement for product 9B18C031.Starting at €5.74
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Kellie Leitch: Authenticity in Leadership
Gerard Seijts; Dawn OosterhoffCase IVEY-9B19C007-ELeadership and People ManagementKellie Leitch, a long-time member of Canada's Conservative Party but a relative newcomer as an elected politician, ran in the party's 2017 election for a new party leader. Her platform addressed several issues, but the media focused on two: a commitment to institute screening of newcomers to the country for their adherence to Canadian values and a platform of anti-elite initiatives. By the time the election for leader was held in May 2017, Leitch...Starting at €8.20
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Kinross Gold Corporation: Accounting for Stock-based Compensation
Darren Henderson; Christine LiuCase IVEY-9B11B022-EAccounting and Control, StrategyKinross Gold is considering changing the stock-based compensation plans that it uses for medium- to long-term executive incentives. A human resources consultant has been retained to make recommendations. The consultant must determine whether the current split between stock options and restricted share units should be altered. In addition, she must consider whether to recommend that Kinross Gold adopt restricted performance-vesting share units. If...Starting at €8.20
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Griffiths Energy International: The Board's Dilemma (A)
Gerard Seijts; Dawn OosterhoffCase IVEY-9B18C031-EEntrepreneurship, Leadership and People Management, StrategyIn 2012, Griffiths Energy International Inc. had secured the land leases needed to begin drilling for oil in Chad and was preparing for an IPO. During the due diligence, the company’s lawyers found consulting contracts that appeared to be payments to a public official to gain a business advantage. While bribing officials was not uncommon in Chad, it was a criminal offence in Canada. The company’s senior executive team was new, and the founder and...Starting at €8.20
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Alleged Accounting Fraud at Nortel Networks Corporation
Darren Henderson; Chris Sturby; Christine LiuCase IVEY-9B12B023-EAccounting and ControlIn January 2009, an investor was assessing his investment in Nortel Networks Corporation. Nortel had recently filed for bankruptcy protection in the United States and Canada, meaning his entire original investment was almost certainly lost. Nortel had filed a total of four accounting restatements from 2003 to 2007, leading to class-action lawsuits from investors and investigations by the U.S. Securities and Exchange Commission (SEC) and the Ontar...Starting at €8.20
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Encana Corporation: Accounting for Foreign Currency
Darren Henderson; Chris Sturby; Gillian HeiszCase IVEY-9B12B031-EAccounting and Control, StrategyIn 2012, Encana is reassessing its choice for functional currency and presentation currency. Historically, Encana has used Canadian dollars for its functional currency and US dollars for its presentation currency, but changes in Encana’s operations over the past several years have caused the company to revisit its choices. For functional currency, Encana must determine whether Canada continues to represent its primary economic environment. Furthe...Starting at €8.20