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Innovation through M&A: Promega's Taxable Acquisition of Ophidian
Frank, Mary Margaret; Harrison, LisaCaso DARDEN-C-2432-EContabilidad y 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...Desde 8,20 €
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Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Nota técnica DARDEN-C-2421-EContabilidad y 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...Desde 8,20 €
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Good Money After Bad? (HBR Case Study and Commentary)
Mullins, John W.; Farneti, Ivan; Hassan, Fred; Johnson, Robert M.; Zott, ChristophArtículo HBS-R0703A-EIniciativa emprendedoraChristian Harbinson, a young associate at the venture capital firm Scharfstein Weekes, has a difficult decision to make before the next investment committee meeting. He's been watching over SW's investment in Seven Peaks Technologies, and sales of its single product have been disappointing. Now the company's head, Jack Brandon, wants another $400,000 to pursue a new product. Harbinson believes in Brandon and in his proprietary technology--a titan...Desde 8,20 €
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Dinero bien gastado, esta vez
Mullins, John W.; Farneti, Ivan; Hassan, Fred; Johnson, Robert M.; Zott, ChristophArtículo HBS-R0703AIniciativa emprendedoraCristiano Harbinson, un asociado joven a la firma de capital riesgo Scharfstein Weekes, tiene una decisión difícil de tomar antes de la próxima reunión del comité de inversión. Él ha estado viendo sobre la inversión de SW en siete picos Technologies, y las ventas de su único producto han sido decepcionantes. Ahora la cabeza de la compañía, Jack Brandon, quiere otro $ 400.000 a seguir un nuevo producto. Harbinson cree en Brandon y en su tecnología...Desde 8,20 €
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Good Money After Bad (Commentary for HBR Case Study)
Mullins, John W.; Farneti, Ivan; Hassan, Fred; Johnson, Robert M.; Zott, ChristophArtículo HBS-R0703Z-EIniciativa emprendedoraChristian Harbinson, a young associate at the venture capital firm Scharfstein Weekes, has a difficult decision to make before the next investment committee meeting. He's been watching over SW's investment in Seven Peaks Technologies, and sales of its single product have been disappointing. Now the company's head, Jack Brandon, wants another $400,000 to pursue a new product. Harbinson believes in Brandon and in his proprietary technology--a titan...Desde 8,20 €
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The Value of Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Nota técnica DARDEN-C-2256-EContabilidad y 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 ...Desde 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.Caso DARDEN-C-2257-EContabilidad y 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...Desde 8,20 €
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Into the Fray (HBR Case Study and Commentary)
Peebles, M. Ellen; Widmann, Nancy Clifford; Kopelan, Amy Dorn; Hassan, Fred; Cohen, Allan; Rhodes, Gary B.Artículo HBS-R0501A-ELiderazgo y Dirección de personasTalk of cost cutting and layoffs was already in the air in the New York offices of international beverage company Legrand SA. But now everyone is imagining the worst after the sudden and mysterious resignation of Lucien Beaumont, the company's president of U.S. operations. The rumors are flying fast and furious about what prompted his departure and, just as important, who will get Lucien's job. Michael Feldstein is confident that he's a top conte...Desde 8,20 €