Darden University of Virginia (USA)
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The Value of Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Technical Note DARDEN-C-2256-EAccounting and ControlThis technical note provides an overview of the tax law governing the use of a target's net operating losses (NOLs) and other tax attributes by the acquirer. Every transaction requires the acquirer to assess the impact of any limitations under the tax law on the use of the target's NOLs. Because these limitations affect the value of the NOLs, they affect the price the acquirer is willing to pay for the loss corporation and ultimately the optimal ...Starting at €8.20
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Alcatel S.A. and Lucent Technologies: The Effect of Acquisitions on Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Case DARDEN-C-2257-EAccounting and ControlThis brief case asks students to assess the impact of an acquisition on the valuation of a company's net operating losses. Specifically, students assess whether an article discussing Alcatel S.A. s acquisition of Lucent has assessed the correct value of Lucent's net operating losses. The case requires students to use the companies' financial statement information and a related technical note on the valuation of net operating losses in acquisition...Starting at €8.20
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Time for a Change: Chinese Diaper Maker DaddyBaby Faces COVID-19 (A)
Chen, Ming-Jer; Yao, Bingjing (Krystal); Whittle, Mary SummersCase DARDEN-S-0343-EStrategyIn late January 2020, Fuqing city officials approached Bin Lin, CEO of diaper manufacturer DaddyBaby, with a request that came straight from China's central government: In the face of the COVID-19 crisis, could Lin refit his manufacturing facilities to make 800,000 masks a day? And could he do so within two weeks? The local province had a severe mask shortage, and the region's largest diaper maker had declined to help. From an ethical standpoint,...Starting at €8.20
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Time for a Change: Chinese Diaper Maker DaddyBaby Faces COVID-19 (B)
Chen, Ming-Jer; Yao, Bingjing (Krystal); Whittle, Mary SummersCase DARDEN-S-0353-EStrategyAt the request of local and national government officials, Bin Lin had just agreed to manufacture face masks to help contain China's nascent COVID-19 crisis. Lin was the founder and CEO of Chinese diaper manufacturer DaddyBaby. In late January 2020, he found himself working with a team of government efficiency specialists who would ensure that—within the space of two weeks—his diaper factory could produce 800,000 masks a day. Lin had had a number...Starting at €5.74