Publications

December 2004
Case

Ciclon de Alicante

By: Francisco de Asis Martinez-Jerez

A Spanish soccer team that received a large influx of cash thanks to a real estate transaction with its stadium faces critical accounting decisions. The team's accountants are confronted with decisions about players' contracts, jersey inventory, season ticket sales,... View Details

Keywords: Decisions; Financial Statements; Sports Industry; Spain

19 Nov 2018
Working Paper Summaries

Lazy Prices

Keywords: by Lauren Cohen, Christopher J. Malloy, and Quoc Nguyen; Financial Services

Fast Answer

Field Course: Investing for Impact

practices, and case studies.[Applicable for: Novobeing, BohioClean, 360Ed, Legacy Shift, CareRemedy] IBISWorld - Industry reports include analysis of industry drivers, risk, market data and segments, competitors, and industry... View Details

03 Apr 2006
Research & Ideas

The Competitive Advantage of Global Finance

most also influence their decisions. Q: Why did you decide to pursue an analysis of these decisions through cases? A: As I began on the path to explore these financial decisions, it became clear that... View Details

Keywords: by Sean Silverthorne; Financial Services

August 2000 (Revised February 2001)
Background Note

Revenue Recognition

By: Paul M. Healy

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

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

May 1998
Case

Stone Industries

By: David F. Hawkins

Managers must decide how to account for a debt refinancing. View Details

Keywords: Financial Statements; Borrowing and Debt

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01 Dec 2010
News

Money and Markets Dominate New Course Offerings

anticipate using financial statements to evaluate and pursue opportunities in global commerce and finance. Competing Globally is designed for those who will work as managers, analysts, or consultants to... View Details

Keywords: curriculum

February 2001 (Revised April 2001)
Case

Warnaco Group, Inc. (A)

By: David F. Hawkins

Warnaco's history of nonrecurring charges is traced from 1990 through 2000 along with the stock market and security analysts' response to these charges. Teaching Purpose: To expose students to the accounting for a variety of new recurring accounting items. View Details

Keywords: Financial Statements; Financial Reporting; Restructuring; Apparel and Accessories Industry; Retail Industry

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April 2013 (Revised April 2013)
Case

Justin Anson Distillery, Inc.

A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures which can be classified as production, inventory, or period costs. The necessary aging process raises added... View Details

Keywords: Financial Statements; Financing and Loans; Cost; Accounting; Food and Beverage Industry

Web

Database Best Practices - Research Computing Services

how will non-categorical text fields be used? is it more efficient to create a separate (linked) table for large text fields so that text may be analyzed differently? try to avoid string literals Refer to the CREATE TABLE statement for... View Details

January 1997 (Revised December 1998)
Background Note

Note on the Balance of Payments

By: Louis T. Wells Jr.

Describes the construction of the balance of payments and defines frequently used measures taken from the balance of payments. View Details

Keywords: Financial Statements; International Finance

November 1985
Case

Prentice Stevens, Inc.: Rating Industrial Debt

By: David F. Hawkins

Keywords: Borrowing and Debt; Management; Financial Statements

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July 1995 (Revised May 2012)
Case

Marion Boats, Inc.

By: David F. Hawkins

Two brothers start a boatyard. The case covers the start-up and initial operating period. View Details

Keywords: Business Startups; Financial Statements

October 1999
Background Note

Emergence of an International Accounting Standards Setter, The

By: Paul M. Healy and Jacob Cohen

Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details

Keywords: International Accounting; Financial Statements; Globalization

October 1976 (Revised June 2008)
Case

Chemalite, Inc.

A chemical engineer who has set up a company to manufacture and market one of his inventions is trying to prepare his state of the corporation report. This case is designed to serve as a vehicle to introduce students to basic bookkeeping and accounting functions. View Details

Keywords: Financial Reporting; Financial Statements; Business Startups; Valuation; Chemical Industry

18 Oct 2004
Research & Ideas

The Bias of Wall Street Analysts

overoptimistic assumptions embedded in that research. The bigger problem is that not all investors are able to rigorously study financial statement analysis and valuation, and... View Details

Keywords: by Ann Cullen; Financial Services

November 1993 (Revised March 1994)
Case

Sierra On-Line (B): An Analyst's Perspective

David Farina, an analyst for William Blair and Co., has just completed a draft of a research report on Sierra On-Line, a fast growing software developer. Sierra is a tough company to analyze, and David is pondering whether to modify this draft or submit it for... View Details

Keywords: Analysis; Software; Entrepreneurship; Finance; Financial Services Industry