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Bausch & Lomb, Inc. (A) (Spanish version)
Miller, Gregory S.; Noe, Christopher F.Case HBS-114S09Accounting and ControlBausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an earlier case.Starting at €8.20
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Sears, Roebuck and Co. vs. Wal-Mart Stores, Inc. (Spanish version)
Miller, Gregory S.; Noe, Christopher F.Case HBS-108S02Accounting and ControlThis case is designed to familiarize students with the use of financial ratios. Two retailers, Sears, Roebuck and Co. and Wal-Mart Stores, Inc., have a very similar value for return on equity (ROE) in the 1997 fiscal year. Students use the information in the case and the accompanying exhibits, which include financial statements as well as disclosures regarding corporate strategies and accounting policies for each company, to analyze the value cre...Starting at €8.20