Jenifer Raver

Google's Plans to Enter the WiFi Market

By Gabriel Szulanski, Jenifer Raver
Published 29 Nov 2007
Reference 5493
Topic Strategy
Region Global
Industry Information Technology and Services, Internet

This case focuses on the topic of strategic triggering; specifically, how best a commercial provider of WiFi such as T-Mobile might react to Google's entry into the WiFi market. The case write-up includes information about Google and Google Secure Access, the WiFi market and Google's plans to enter the market as well as others' reaction to the move.

Financial Fraud at Royal Ahold

The case discusses the financial fraud at Royal Ahold. It highlights the company's background and the financial issues it ran into in 2000 and 2001 and the accounting games that were played by management that led to the company's fall.

Published 29 Nov 2007

Reference 5422

Industry Supermarkets

Region Europe

Financial Fraud at Royal Ahold

By Jacob Cohen, David Hawkins, Jenifer Raver
Published 29 Nov 2007
Reference 5422
Topic Economics & Finance
Region Europe
Industry Supermarkets

The case discusses the financial fraud at Royal Ahold. It highlights the company's background and the financial issues it ran into in 2000 and 2001 and the accounting games that were played by management that led to the company's fall.

Accounting for Leases at Walgreens Co. and CVS Corporation

The case discuss the accounting of Walgreens and CVS with regards to leases. Both companies operate thousands of stores and account for those assets mostly as lease transactions that are off-balance sheet. The case discuss the companies property, plant and equipment footnote and tries to understand the true health of the companies.

Published 16 Aug 2007

Reference 5462

Industry Retail

Region North America

Accounting for Leases at Walgreens Co. and CVS Corporation

By Jacob Cohen, David Hawkins, Jenifer Raver
Published 16 Aug 2007
Reference 5462
Topic Economics & Finance
Region North America
Industry Retail

The case discuss the accounting of Walgreens and CVS with regards to leases. Both companies operate thousands of stores and account for those assets mostly as lease transactions that are off-balance sheet. The case discuss the companies property, plant and equipment footnote and tries to understand the true health of the companies.

Infosys Technologies Ltd. - Accounting for Human Capital (A2)

The case highlights the issue of human capital accounting. Corporation regularly argue that employees are their most valuable asset. However, when we look through the assets on the balance sheet, no amount is reported.

Published 19 Jun 2007

Reference 5384

Industry Information Technology and Services

Region Asia

Infosys Technologies Ltd. - Accounting for Human Capital (A2)

By Jacob Cohen, David Hawkins, Jenifer Raver
Published 19 Jun 2007
Reference 5384
Topic Economics & Finance
Region Asia
Industry Information Technology and Services

The case highlights the issue of human capital accounting. Corporation regularly argue that employees are their most valuable asset. However, when we look through the assets on the balance sheet, no amount is reported.

Whole Foods Market Inc.

This case focuses on Whole Foods Market Inc. and how it accounts for its leases, in particular whether or not it should capitalize its operating leases. The case write-up includes a company history, Whole Foods Market property, and the accounting controversy related to FASB Statement No. 13.

Published 01 Oct 2006

Reference 5405

Industry Food and Beverages Production

Region North America

Whole Foods Market Inc.

By Jacob Cohen, David Hawkins, Jenifer Raver
Published 01 Oct 2006
Reference 5405
Topic Economics & Finance
Region North America
Industry Food and Beverages Production

This case focuses on Whole Foods Market Inc. and how it accounts for its leases, in particular whether or not it should capitalize its operating leases. The case write-up includes a company history, Whole Foods Market property, and the accounting controversy related to FASB Statement No. 13.

Infosys Technologies Ltd : The Infosys Brand (A1)

The case discusses Infosys Technologies decision to try to capitalize an amount for its brand value. Believing that accounting does not capture all the relevant economic resources companies, Infosys, calculates a value for its brand and discloses it in supplementary filings.

Published 07 Jan 2006

Reference 5384

Industry Information Technology and Services

Region Asia

Infosys Technologies Ltd : The Infosys Brand (A1)

By Jacob Cohen, David Hawkins, Jenifer Raver
Published 07 Jan 2006
Reference 5384
Topic Economics & Finance
Region Asia
Industry Information Technology and Services

The case discusses Infosys Technologies decision to try to capitalize an amount for its brand value. Believing that accounting does not capture all the relevant economic resources companies, Infosys, calculates a value for its brand and discloses it in supplementary filings.