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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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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
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Under Armour Settles with the SEC
Mitchell Stein; Vaughan S. Radcliffe; David BoothCase IVEY-W27293-EAccounting and Control, FinanceIn May 2021, a recent graduate from the master of business administration program at Ivey Business School noticed a news article about one of his investments, the leading athletic apparel company Under Armour, Inc. The article stated that Under Armour, Inc. was fined US$9 Million by the US Security and Exchange Commission. The charges were a result of concerns over the company’s revenue reporting practices, but the company's share price dropped o...Starting at €8.20
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Beauregard Textile Co. (Spanish version)
Aguilar, Francis J.Case HBS-113S01StrategyThe sales manager and controller have to decide on a price for a textile that lost significant market share as a result of a recent price increase. Information on manufacturing costs and on the pricing behavior of Beauregard and its only competitor are available for analysis. The case provides an opportunity to practice contribution analysis, considering fixed and variable costs as reported in a typical cost report. Also tests the students' abili...Starting at €8.20
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Rein Chemical Co.: Specialty Division (Spanish Version)
Aguilar, Francis J.Case HBS-906S02Este caso describe reciente descubrimiento de la gestión empresarial de las transacciones de precios no éticos generalizados en una división y diferentes puntos de vista clave de los gerentes sobre cómo responder. Se les pide a los estudiantes para evaluar la posición de gestión y decidir quién debe hacer qué para el problema de la determinación Rein Chemical Co. El problema de precios inadecuada, que implica un gran número indeterminado de clien...Starting at €8.20
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General Electric, 1984 (Spanish Version)
Aguilar, Francis J.; Hamermesh, Richard G.; Brainard, Caroline E.Case HBS-302S36Knowledge and CommunicationDescribe los primeros cuatro años de permanencia de Jack Welch como CEO de las ofertas de General Electric Co. con las formas Welch ha tratado de actividades de estrategia y planificación del cambio de GE y sus intentos de hacer la empresa más empresarial.Starting at €8.20
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General Electric: Reg Jones and Jack Welch (Spanish Version)
Bartlett, Christopher A.; Aguilar, Francis J.; Elderkin, Kenton W.Case HBS-308S03Knowledge and CommunicationCuando retirarse de GE Reginald Jones volvió el trabajo de CEO a Jack Welch, el 1 de abril de 1981, el Wall Street Journal informó que GE había "decidido sustituir una leyenda con un cable de alta tensión." Algunos se preguntaban si el joven dínamo podría llenar los zapatos muy grandes del estadista. Pero Welch tenía una visión muy potente y bien articulado de donde él quería su compañía para ir. Para 1984, se había reagrupado sectores de GE, red...Starting at €8.20
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General Electric: Strategic Position--1981 (Spanish version)
Aguilar, Francis J.; Hamermesh, Richard G.Case HBS-320S05Describes the introduction and evolution of General Electric's strategic planning system from the 1960s to Jack Welch's tenure. Allows discussion of the interplay of problems and circumstances to the evolution of the strategic planning system, and how Welch might use or alter the system to meet the challenge of growth. This case is accompanied by a Video Short that can be shown in class or included in a digital coursepack. Instructors should con...Starting at €8.20