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Innovation through M&A: Promega's Taxable Acquisition of Ophidian
Frank, Mary Margaret; Harrison, LisaCase DARDEN-C-2432-EAccounting and ControlThe tax director for Promega Corporation (Promega), was finalizing a deal to buy Ophidian Pharmaceuticals, Inc. (Ophidian), and needed to settle on a deal structure. Given that the consideration paid for Ophidian was going to be primarily cash, the deal would be taxable. The question for her to address was: Should Promega buy the assets or stock of Ophidian? She had to consider the after-tax consequences to Promega and Ophidian from the different...Starting at €8.20
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Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Technical Note DARDEN-C-2421-EAccounting and ControlThis technical note outlines the differences between financial accounting standards and tax law that affect the valuation of potential targets depending on the deal structure employed. Valuation models typically rely on financial accounting information to estimate the value of the deal; but tax laws, not financial accounting standards, affect the after-tax cash flows attributable to the deal. The note provides steps to determine a target’s tax b...Starting at €8.20
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Joe Smith's Closing Analysis (B) (Spanish Version)
Khurana, Rakesh; Applegate, Lynda M.Case HBS-813S03Knowledge and CommunicationComplementa el caso (A).Starting at €5.74
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Joe Smith's Closing Analysis (C) (Spanish Version)
Applegate, Lynda M.; Khurana, RakeshCase HBS-813S04Knowledge and CommunicationComplementa el caso (A).Starting at €5.74
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Joe Smith's Closing Analysis (A) (Spanish Version)
Applegate, Lynda M.; Khurana, RakeshCase HBS-808S07Knowledge and CommunicationDestacados dar y recibir retroalimentación en un salón de clases de MBA.Starting at €8.20
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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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Revisiting the Meaning of Leadership
Podolny, Joel M.; Khurana, Rakesh; Besharov, MaryaBook Chapter HBS-6123BC-ELeadership and People ManagementThe authors of this chapter contend that the study of leadership in organizational theory went awry when interest in leadership became too tightly coupled with organizational performance. Leading organizational theorists in the latter part of the twentieth century, such as Max Weber, Chester Barnard, and Philip Selznick, were not concerned with leadership because of its ability to explain financial performance. Instead, they were concerned with l...Starting at €8.20
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Growing Talent as if Your Business Depended on It (Spanish version)
Cohn, Jeffrey M.; Khurana, Rakesh; Reeves, LauraArticle HBS-R0510CLeadership and People ManagementThis article includes a one-page preview that quickly summarizes the key ideas and provides an overview of how the concepts work in practice along with suggestions for further reading. Traditionally, corporate boards have left leadership planning and development very much up to their CEOs and human resources departments--primarily because they don't perceive that a lack of leadership development in their companies poses the same kind of threat th...Starting at €8.20