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- Faculty Publications (154)
- April 2002
- Teaching Note
Anagene, Inc. TN
By: Robert S. Kaplan
Teaching Note for (9-102-030). View Details
- October 2001 (Revised November 2001)
- Case
Provident Life and Accident Insurance: The Acquisition of Paul Revere
By: Mihir A. Desai, Frank Williamson, Mark Veblen and Yuming Zou
Provident Life & Accident Insurance Co. has made an initial bid to acquire a primary competitor, Paul Revere, from conglomerate, Textron. The due diligence process uncovers a significant block of problematic disability insurance policies. Provident is forced to assess... View Details
- October 2001 (Revised March 2008)
- Case
Anagene, Inc.
By: Robert S. Kaplan and Christina L. Darwall
An entrepreneurial, publicly traded biotech company has begun production and sales of its core product--cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating... View Details
- September 2001
- Background Note
Financial Reporting Environment, The
Provides a framework for understanding the role of financial reporting and various intermediaries as mechanisms for reducing both adverse selection and moral hazard problems in capital markets. Financial reports reduce adverse selection by providing basic information... View Details
- August 2001 (Revised October 2001)
- Case
Shinsei Bank (D)
By: Michael Y. Yoshino and Perry Fagan
One year later, Yashiro and his management team can be proud of the young bank's first-year results, but face a set of difficult implementation issues. View Details
- June 2001 (Revised July 2001)
- Case
Amazon.com in the Year 2000
By: Krishna G. Palepu and Jeremy Cott
An analyst's critique of Amazon's prospectus from the perspective of its bond holders. View Details
- March 2001 (Revised April 2001)
- Case
Montefiore Medical Center
By: Robert S. Kaplan and Syeda Noorein Inamdar
A large urban medical center implements the Balanced Scorecard management tool. Elaine Brennan, senior VP of operations, has reorganized a highly functional health care organization into decentralized patient care centers and support units. Having recently endured the... View Details
- 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
- August 2000 (Revised January 2001)
- Background Note
Reporting Income for Dot-Coms
By: Paul M. Healy
Dot-coms provide unique financial reporting situations. View Details
- 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
- September 1999 (Revised December 2000)
- Case
Boeing Company's Accounting for Executive Stock Compensation, The
By: Paul M. Healy and Jacob Cohen
Executive stock options are experiencing increased use and the Financial Accounting Standards Board is proposing changes in accounting in the United States. View Details
- January 1999 (Revised June 2006)
- Case
Advanced Technologies, Inc.
By: Thomas R. Piper
The CEO of a semiconductor equipment manufacturer is assessing the financial forecasts and financing plan prepared by the chief financial officer. Continued rapid growth will create substantial financing pressures, especially if profitability fails to recover and/or if... View Details
- September 1997 (Revised August 1999)
- Case
Boston Chicken, Inc.
By: Paul M. Healy
This case examines Boston Chicken's franchise strategy for growing its innovative restaurant business, and the associated accounting reporting issues that arise. View Details
- June 1997
- Case
Olympic Financial Ltd.
By: Krishna G. Palepu and Sarayu Srinivasan
Olympic Financial is a sub-prime lender in the auto financing industry. Several other financing companies have been wrought with accounting fraud and business mismanagement. Olympic's debt has been downgraded, and its stock has been denigrated although the company is... View Details
- April 1997
- Case
Peoria Engine Plant (A): (Abridged)
By: Robert S. Kaplan and Amy P. Hutton
Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
- March 1997
- Case
Sensormatic Electronics Corporation-1995
By: Krishna G. Palepu and James Chang
Sensormatic is a leading provider of security systems to the retail industry. The company relies on customer financing as a key component of its strategy. The company's growth strategy and accountingis attacked by short-sellers and the financial press. View Details
- December 1996 (Revised October 1999)
- Case
Kidder, Peabody & Co.: Creating Elusive Profits
By: Robert L. Simons and Antonio Davila
On April 17, 1994, Kidder, Peabody & Co. announced a $350 million charge against earnings resulting from the discovery of false trading profits. That same day, the termination of Joseph Jett's employment with the company was made public. By illustrating the mechanics... View Details
- September 1996 (Revised October 1996)
- Case
Clarkson Lumber Company
By: Thomas R. Piper
The owner of a rapidly growing retail lumber company is considering the financial implications of continued rapid growth. The magnitude of the company's future financing requirements must be assessed in the context of the company's access to bank finance and/or equity... View Details
- September 1995 (Revised June 2002)
- Case
Intel Pentium Chip Controversy (A), The
By: V.G. Narayanan and James D Evans
Following Intel Inc.'s decision to replace flawed Pentium chips, the company faces revenue recognition choices. Events leading up to IBM's decision to halt shipment of computers that have Intel's microprocessor inside and Intel's decision to replace all the flawed... View Details
- May 1995 (Revised April 1998)
- Case
AT&T Paradyne
By: Robert S. Kaplan
A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details