This website uses technical, customisation and analytical cookies, both first-party and third-party, to anonymously facilitate browsing and analyse statistics on use of the website. Learn more
Search results
-
Basic Deal Structures
Frank, Mary Margaret; Hoffarth, AlexanderTechnical Note DARDEN-F-1862-EFinanceThis technical notes discusses three basic deal structures used to acquire another corporation. Asset acquisitions, stock acquisitions, and mergers under state law are the three common legal forms discussed.Starting at €8.20
-
Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Technical Note DARDEN-C-2421-EAccounting and 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...Starting at €8.20
-
An Overview of Patent Quality: Assessment Valuation and Financial Reporting Implications
Bruner, Robert F.; Frank, Mary Margaret; Simko, Paul J.; Martin, DavidTechnical Note DARDEN-F-1539-EFinanceA significant fraction of corporate market values derive from intellectual property. It is vital for the practicing manager to appreciate the risks and uncertainties surrounding intellectual property. This note focuses specifically on patent positions, arguing that these deserve special scrutiny because of an emerging crisis within and among governments, corporations, and inventors. The objective of this note is to introduce the reader to patent ...Starting at €8.20
-
The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes
Frank, Mary MargaretTechnical Note DARDEN-C-2258-EAccounting and ControlThis note outlines the effect of Section 197 of the IRS Code on goodwill and other intangibles purchased in an acquisition by comparing the treatment of goodwill and other purchased intangibles for tax and financial accounting purposes. The allocation of the purchase price in different taxable asset deal structures, the residual method, contingent payments and recapture taxes are also briefly discussed. These tax laws affect current and future ca...Starting at €8.20
-
How to Put More Strategy in Your "Taxes and Business Strategy" Course: A Case-Method Approach
Frank, Mary MargaretTechnical Note DARDEN-C-2265-EAccounting and ControlThis technical note provides the design for a case-method course called "Taxation and Management Decisions" taught in Darden's MBA program. The course is a general management course, and is designed specifically to exclude mergers and acquisitions, which are taught in another elective. While the entire course is taught through the case method, students discuss and analyze a mixture of cases and press articles and exercises. The case method is an ...Starting at €8.20
-
Evaluación del desempeño de alianzas estratégicas
Concha, A.; Ariño, AfricaTechnical Note DGN-613StrategyEsta nota técnica provee a los directivos de los criterios más adecuados para evaluar el desempeño de una alianza estratégica. En primer lugar, se explica en detalle qué se entiende por desempeño de una alianza estratégica, a continuación se definen los criterios (financieros, objetivos y subjetivos) que existen para evaluar si el desempeño de una alianza estratégica es correcto. Finalmente, se proponen los mejores criterios, siendo los subjetivo...Starting at €8.20
-
The Decision to Terminate a Strategic Alliance
Concha, A.; Ariño, AfricaTechnical Note DGN-614-EStrategyThis technical note offers managers a discussion of some basic concepts concerning the termination of strategic alliances. An alliance should be terminated when the expected benefits are exceeded by the costs. This happens when the goals pursued through the alliance are no longer being achieved by means of the alliance, or when the alliance's management and coordination costs increase beyond an acceptable level, or when there are changes in the e...Starting at €8.20
-
Strategic Alliances: Managing the Relationship with the Partners
Ariño, Africa; Montes, J. S.Technical Note DGN-562-EStrategyStarting at €8.20
-
Strategic Alliances: An Option to Enable Corporate Growth (DGN-648-E)
Ariño, AfricaTechnical Note DGN-648-ECorporate Governance, StrategyThis technical note presents strategic alliances as a growth option for family businesses. It discusses the advantages and disadvantages of alliances and the most important points to consider at the various stages of the life of an alliance. Together with general considerations applicable to alliances involving any kind of company, it addresses specific issues concerning family businesses in particular.Starting at €8.20
-
Equity Compensation and the US Tax Consequences
Frank, Mary Margaret; Lynch, Luann J.Technical Note DARDEN-C-2385Accounting and ControlThis technical note explores the many different forms of equity compensation. Equity compensation, defined as compensation that provides for the delivery of equity securities, aligns employees’ incentives with shareholder value driven by a company’s stock price. Equity compensation is used extensively to attract and retain key employees. However, the types of equity compensation differ in their effects on incentives, dilution, net income, corpora...Starting at €8.20