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Stanford Graduate School of Business (USA)
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Depreciation at Deutsche Lufthansa AG
Anne Beyer, Jaclyn ForoughiCase SGSB-A224-EAccounting and ControlAs one of the most highly capital-intensive industries, airlines require a substantial investment in physical assets to fund operations. These assets, characterized by property, plant, and equipment (PP&E) on the balance sheet, typically comprise more than half of the total assets of an airline. As a result, depreciation of these assets constitutes a major operating expense. Although methods and estimates used for determining depreciation expe...Starting at €8.20
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Exercise 1: Business Characteristics and Financial Statement Relationships
Maureen McNichols, Jaclyn ForoughiCase SGSB-A211-EAccounting and ControlEffective financial statement analysis requires an understanding of a firm’s economic characteristics. The relations between various financial statement items provide evidence of many of these economic characteristics. This case presents the “common-size” condensed annual (2012) balance sheet and income statements for five firms in the Software and Services industry, a subset of the Information Technology sector, and four firms in the Retailing...Starting at €8.20
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Exercise 1: Business Characteristics and Financial Statement Relationships - Teaching Note
Maureen McNichols, Jaclyn ForoughiTeaching Note SGSB-A211TN-EAccounting and ControlEffective financial statement analysis requires an understanding of a firm’s economic characteristics. The relations between various financial statement items provide evidence of many of these economic characteristics. This case presents the “common-size” condensed annual (2012) balance sheet and income statements for five firms in the Software and Services industry, a subset of the Information Technology sector, and four firms in the Retailing...Starting at €0.00
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Exercise 2: Industry Characteristics and the Statement of Cash Flows
Maureen McNichols, Jaclyn ForoughiCase SGSB-A212-EAccounting and ControlDifferent industries present different trends in cash flows. At the same time, firms within the same industry but at different stages of the firm or product life cycle will have significantly different breakdowns for each section of the cash flow statement. This case presents common-size statements of cash flows for 10 firms in various industries. All amounts in the common-size statements of cash flows are expressed as a percentage of cash ...Starting at €8.20
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Exercise 2: Industry Characteristics and the Statement of Cash Flows - Teaching Note
Maureen McNichols, Jaclyn ForoughiTeaching Note SGSB-A212TN-EAccounting and ControlDifferent industries present different trends in cash flows. At the same time, firms within the same industry but at different stages of the firm or product life cycle will have significantly different breakdowns for each section of the cash flow statement. This case presents common-size statements of cash flows for 10 firms in various industries. All amounts in the common-size statements of cash flows are expressed as a percentage of cash ...Starting at €0.00
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Exercise 3: Earnings Management and the Financial Statement
Maureen McNichols, Jaclyn ForoughiCase SGSB-A213-EAccounting and ControlEffective financial statement analysis allows for the identification of lower quality earnings and potential earnings management. This case contains two separate cases within the Management Services and Information Technology Services industries. Each case presents a series of clues along with originally reported common-size financial statements and selected notes compiled from the financial statements for two competing firms in these two indus...Starting at €8.20
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Sub-Micron Devices Inc.
Stefan Reichelstein, Tim BaldeniusCase SGSB-A170-EAccounting and ControlIn March 1996, the ASIC Division of Sub-Micron Devices received an inquiry from Western Digital: would ASIC be willing to supply 3,000,000 chips annually for a period of three years at a price of $40/chip? ASIC’s Controller, Gary Ravenport convened a meeting with Peter Parks, his assistant, to review the profitability of the Western Digital proposal.Starting at €8.20
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The Farm Winery
Madhav Rajan, Anne Beyer, Jaclyn ForoughiCase SGSB-A217-EAccounting and ControlIn early December 2013, Jim Madsen, co-founder and owner of The Farm Winery was preparing the company’s current and longer-term financing needs. Madsen needed to develop plans for fiscal year 2014, which included specific goals that were crucial to the success of the business. First, although the founders had historically contributed capital to meet seasonal cash needs, they were determined to achieve a point of self-sustainability. Next, the bu...Starting at €8.20
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Logitech (A) Paso del testigo a un director general externo
Davila A; Oyon DCase SGSB-A175AESAccounting and ControlLogitech International era un fabricante líder de ratones y otros dispositivos para controlar computadoras, incluidas las cámaras de PC. En 1998, el nuevo CEO se enteró de que la unidad de negocio Quickcam de Connectix estaba a la venta, una oferta que los fundadores rechazaron porque la tecnología no era tan buena como la cámara Web internamente desarrollada de Logitech, y comprar un producto inferior no era una ventaja. El CEO pensó que volver ...Starting at €8.20
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Sunbeam Corporation: Board Member Assessing Earnings Quality (B)
McNichols, M; Callan, CCase SGSB-A189B-EAccounting and ControlIt was June 9, 1998, and Charles Elson, a law professor and Director on Sunbeam’s Board, had just left a distressing Elson and the other outside directors met with outside legal and public relations advisors on June 13, 1998. After discussion of the events, the outside directors voiced that they had lost faith in Dunlap. They contacted the other directors and then called Dunlap to tell him he was terminated. Because of his apparent failure in ...Starting at €5.74