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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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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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Canada's Response to Sarbanes-Oxley
Vaughan S. Radcliffe; Brooke HarleyCase IVEY-9B09M038-EAccounting and Control, Finance, StrategyThe case reviews responses by governments, securities commissions and others to the U.S. Sarbanes-Oxley Act. It discusses the certification of financial statements and internal controls, the role of boards and board committees, including the audit committee, and issues of auditor independence. The Canadian Public Accountability Board is also discussed.Starting at €8.20
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Starbucks: Venti Leases
Vaughan S. Radcliffe; Mitchell Stein; Caleb Yong; Gabrielle GreggCase IVEY-9B11B014-EAccounting and Control, Finance, StrategyThis case depicts a financial analyst trying to make sense of Starbucks’ finances and drawing from recent projects of the IASB and FASB to identify lease accounting as a key issue for the firm. The case underscores the importance of having a full pictureStarting at €8.20
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Starbucks: Venti Leases - Teaching Note
Vaughan S. Radcliffe; Mitchell Stein; Caleb Yong; Gabrielle GreggTeaching Note IVEY-8B11B014-EAccounting and Control, Finance, StrategyTeaching note for product 9B11B014.Starting at €0.00