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RBI and the Great White North Franchisee Association - Teaching Note
Vaughan S. Radcliffe; Mitchell Stein; Hashu RahimTeaching Note IVEY-8B19B002-EAccounting and ControlTeaching note for product 9B19B002.Starting at €0.00
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Highland Malt: Accounting Policy Choices in Financial Statements
Mitchell Stein; Vaughan S. Radcliffe; Erik SteinExercise IVEY-9B20B013-EAccounting and Control, EntrepreneurshipIn early 2020, a recent graduate from a prestigious masters of business administration program was working as a financial accountant for a renowned private equity firm in Glasgow, Scotland. For her father’s retirement, she was considering a gift from Highland Malt Inc.. The company’s Scotch whisky was offered in a limited quantity and promoted as an investment opportunity. Unlike ordinary bottled whiskies, Highland Malt Inc. sold this new line so...Starting at €8.20
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Toshiba's Westinghouse Dilemma
Mitchell Stein; Vaughan S. Radcliffe; Eden IpCase IVEY-9B20B002-EAccounting and Control, StrategyIn October 2017, the managing director at Ohtani Capital faced a critical decision—should the company divest its long-term investment in Toshiba Corporation (Toshiba)? Recent events surrounding Toshiba's disagreement with its auditor over how to best report the writedown of its US nuclear power unit (Westinghouse Electric Co. LLC) had negatively impacted the company’s profitability and internal management, leading to the company’s possible delist...Starting at €8.20
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Highland Malt: Accounting Policy Choices in Financial Statements - Teaching Note
Mitchell Stein; Vaughan S. Radcliffe; Erik SteinTeaching Note IVEY-8B20B013-EAccounting and ControlTeaching note for product 9B20B013.Starting at €0.00
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AT&T Wireless: Text Messaging
Vaughan S. Radcliffe; Mitchell Stein; Michael LickverCase IVEY-9B11B005-EAccounting and Control, Marketing, StrategyThis case examines AT&T’s wireless business with a focus on its text messaging services. The industry features a high proportion of fixed costs in relation to acquiring spectrum and building a network. Variable costs are relatively low, especially in the case of SMS text messages. Pricing and margins in text messaging have attracted regulatory scrutiny in the Unites States, Canada, and elsewhere. The case requires the use of key concepts in cost ...Starting at €8.20
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Groupon and the SEC
Vaughan S. Radcliffe; Mitchell Stein; Alexis GottschalkCase IVEY-9B12B002-EAccounting and Control, Finance, StrategyThis case provides an opportunity to review Groupon Inc’s S1 filing made prior to an initial public offering. Groupon’s financial statements attracted a great deal of controversy due to revenue recognition policies that produced substantially higher revenues for the corporation, as well as non-GAAP earnings measures, especially ACSOI — an invention of the firm that served to exclude certain marketing expenses from the calculation of profit. Since...Starting at €8.20
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IFRS: Canada's Decision
Vaughan S. Radcliffe; Mitchell SteinCase IVEY-9B11B017-EAccounting and Control, Finance, StrategyThe case comprises an interview with Paul Cherry, who as chair of the Accounting Standards Board of Canada (the Canadian accounting standard setter) led a process that brought Canada to adopt international financial reporting standards (IFRS). The case provides a rich and in-depth examination of the real-world considerations that led Canada to adopt IFRS. It offers analysis of the competing alternatives such as the U.S. GAAP (generally accepted a...Starting at €8.20
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The Evolution of the Coca-Cola Company’s Financial Disclosures - Teaching Note
Mitchell Stein; Martin PerssonTeaching Note IVEY-8B19B004-EAccounting and ControlTeaching note for product 9B19B004.Starting at €0.00
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Amazon vs. Walmart: Using Financial Ratios to Compare Companies
Mitchell Stein; Vaughan S. Radcliffe; Vineet YagnikCase IVEY-W36678-EAccounting and Control, FinanceIn 2021, an investment management firm analyst needed to convince his portfolio manager that technology companies such as Amazon.com Inc. (Amazon) could have a strong investment thesis since they improved upon existing business models. To make his argument, he used financial ratio analysis to compare one of the portfolio manager's favourite companies, Walmart Inc. (Walmart), with a more technologically focused competitor in the retail space, Amaz...Starting at €8.20
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Mystery Books Co.: Measuring Performance through Accounting Policy Choices
Vaughan S. Radcliffe; Mitchell Stein; Elaine WangExercise IVEY-W27858-EAccounting and Control, FinanceIn January 2021, the co-founder of Mystery Books Co. (Mystery Books) was evaluating the company’s 2020 performance under the leadership of his daughter as the new chief executive officer. His daughter had ambitions of securing Walmart Inc. as a key client, so the co-founder had promised her an additional performance bonus of 5 per cent of his 30 per cent ownership of common stock if she grew the company’s net income by 20 per cent over the previo...Starting at €8.20