Publications

September 2000
Case

MCI-WorldCom Combination, The (A)

By: Paul M. Healy and Jacob Cohen

Outlines the accounting decision faced by WorldCom in its acquisition of MCI. Two methods are discussed (purchase and pooling) and students are asked to evaluate which would be more suitable for WorldCom. View Details

Keywords: Mergers and Acquisitions; Accounting; Telecommunications Industry

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September 2000
Case

MCI-WorldCom Combination, The (B)

By: Paul M. Healy and Jacob Cohen

Supplements the (A) case. View Details

Keywords: Mergers and Acquisitions; Accounting; Telecommunications Industry

September 2000
Background Note

Financial Statement and Ratio Analysis

By: Paul M. Healy and Jacob Cohen

Prepares students for financial ratio analysis. View Details

Keywords: Business Education; Financial Statements; Theory

Book Review

Book Review of Identity in Organizations: Building Theory Through Conversations edited by David A. Whetten and Paul C. Godfrey

By: J. Polzer

Keywords: Identity; Organizations; Theory; Communication

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August 2000 (Revised October 2000)
Background Note

Accounting for Mergers & Acquisitions

By: Paul M. Healy and Jacob Cohen

Discusses merger and acquisition accounting. View Details

Keywords: Mergers and Acquisitions; Accounting

August 2000 (Revised January 2001)
Background Note

Asset Reporting

By: Paul M. Healy and Preeti Choudhary

Using historical cost and conservatism to identify and value assets, this case explains the criteria for asset reporting in straightforward situations and then examines scenarios where implementing the criteria for recognition and valuation of assets is conceptually... View Details

Keywords: Accounting; Assets; Problems and Challenges; Accounting Industry

August 2000 (Revised February 2001)
Background Note

Expense Recognition

By: Paul M. Healy and Preeti Choudhary

Recording expenses is not often clear-cut and can require considerable management judgment. This case discusses expense recognition in straightforward situations and then considers expense transactions that may be more complex to record. It uses examples that include... View Details

Keywords: Accounting; Cost; Financial Statements

August 2000 (Revised November 2001)
Background Note

Liability Reporting

By: Paul M. Healy and Preeti Choudhary

By examining key criteria for recognizing a liability, this case explores liability recognition in straightforward situations and then examines the most difficult reporting issues in recording liabilities. These often arise when: 1) uncertainty arises about whether an... View Details

Keywords: Financial Reporting; Legal Liability; Valuation; Problems and Challenges; Accounting Industry

August 2000 (Revised January 2001)
Background Note

Reporting Income for Dot-Coms

Dot-coms provide unique financial reporting situations. View Details

Keywords: Financial Reporting; Capital; Revenue; Web Sites; Web Services Industry

August 2000 (Revised February 2001)
Background Note

Revenue Recognition

This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2)... View Details

Keywords: Business Earnings; Revenue Recognition; Decision Making; Financial Statements

July 2000
Case

Aerospace Technologies, Inc.

By: Paul M. Healy and Jacob Cohen

Ben Galil's privately held engineering consulting firm represents aerospace products manufacturers in Israeli government biddings. The company incurs expenses for years before getting paid. This case deals with the alternative methods for booking revenues and expenses... View Details

Keywords: Accrual Accounting; Accounting; Revenue; Cost; Business or Company Management; Profit; Engineering; Bids and Bidding; Government and Politics; Private Ownership; Consulting Industry; Israel

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February 2000 (Revised August 2003)
Teaching Note

Boston Chicken, Inc. TN

Teaching Note for (9-198-032). View Details

Keywords: Food and Beverage Industry; United States

February 2000
Teaching Note

Adelphia Communications Corporation TN

Teaching Note for (9-198-031). View Details

Keywords: Telecommunications Industry

February 2000 (Revised August 2003)
Teaching Note

Brierley Investments Limited TN

Teaching Note for (9-100-014). View Details

Keywords: Financial Services Industry; New Zealand

February 2000 (Revised September 2002)
Teaching Note

Pre-Paid Legal Services, Inc. TN

Teaching Note for (9-100-037). View Details

Keywords: Insurance Industry

February 2000 (Revised August 2003)
Teaching Note

Thermo Electron Corporation: Financial Analysis TN

December 1999
Case

Brierley Investments Limited

Brierley's is an investment company that has performed poorly in the New Zealand market. Management has prepared a report of the intrinsic value of the company's investments. View Details

Keywords: Valuation; Corporate Disclosure; Financial Strategy; Management Analysis, Tools, and Techniques; Performance Evaluation; Investment; Business Strategy; Financial Services Industry; New Zealand