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Del Norte Paper Company (A) (Spanish Version)
Barrett, M. Edgar; Sahlman, William A.Case HBS-713S09Accounting and ControlSe ocupa de un problema de los precios de transferencia en una compleja situación internacional. Una amplia gama de temas están presentes en el caso, o son necesarios para un análisis caso a fondo. Tales problemas incluyen: costos relevantes; la adecuación de centros de beneficio; la idoneidad de la descentralización; transferencias de fondos internacionales; y la medición de la ganancia integrado.Starting at €8.20
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Expensing Options Solves Nothing (Spanish version)
Sahlman, William A.Article HBS-R0212GAccounting and ControlThe use of stock options for executive compensation has become a lightning rod for public anger, and it's easy to see why. Many top executives grew hugely rich on the back of the gains they made on their options--profits they've been able to keep even as the value they were supposed to create disappeared. The supposed scam works like this: Current accounting regulations let companies ignore the cost of option grants on their income statements, so...Starting at €8.20