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Mondavi Winery is facing a shortage of its Chardonnay wine. This shortage will disrupt its positioning in wine outlets and impact earnings. Allows students to discuss how to communicate such temporary--but financially important--shocks to the capital markets and Mondavi's other stakeholders. Mondavi's subsequent problems in meeting prior earnings forecasts also allow for a discussion of earnings guidance policies.

Harley-Davidson manufactures and sells motorcycles. It also provides financing for retail purchases and dealer stock. Although Harley's performance has been very strong, analysts and the press have questioned its use of a special-purpose entity to sell securities collateralized by its financing activities. Harley's management must decide how to balance the street's suspicion of this activity with its strategy of providing a "whole motorcycle experience" and the high level of profits created by the current arrangement.

Supplements the (A) case.

After MGM Mirage decides to announce publicly its bid for Mandalay Resort Group, both companies face vital decisions about how to communicate with their various stakeholders during the merger negotiations.

Summarizes the process of going public: the steps for SEC approval, the role of the SEC, and the roles of major players such as underwriters and printers.

Pixar, Inc. is the subject of an article that suggests its share price is currently overvalued. The article is picked up in summary by several wire services. Pixar's management must determine the appropriate public response. Its choices range from ignoring the article, to a brief response, to a point-by-point refutation.

Examines Mondavi Winery's struggle to communicate its value proposition to the market following an apparently successful IPO. The Mondavi Winery had a strong reputation for innovation in the wine industry and had undertaken an IPO to secure the funding needed to continue to build on this tradition. Although the IPO was an initial success, the stock price soon began to fall. Places students in the role of the company founder, Robert Mondavi, as he considers how to communicate the vision of his family's company to investors. Beyond the primary issue of developing a communication strategy, this case allows students to consider the demands for communication created by an IPO and the impact on the management of the company.

Spreadsheet Supplement for case 104056.

Abstract to follow.

Supplements the (A) case.

The concept of deferred tax accounting is introduced, along with examples to demonstrate the balance sheet perspective of FAS #109.

The difference between the Financial Accounting Standards Board's Concept Statements #5 and #6 is explored as it pertains to revenue recognition and expense recognition.

This case presents a summary of the Financial Accounting Standards Board's Concept Statements #5 and #6.

Investigates the 1994 Intel Pentium plan.

Supplements the (A) case.

Supplements the (A) case.

This case is designed to familiarize students with the use of financial ratios. Two retailers, Sears, Roebuck and Co. and Wal-Mart Stores, Inc., have a very similar value for return on equity (ROE) in the 1997 fiscal year. Students use the information in the case and the accompanying exhibits, which include financial statements as well as disclosures regarding corporate strategies and accounting policies for each company, to analyze the value creation process for each firm. This case provides a good introduction regarding the combination of such information to create a powerful tool for financial statement analysis. A rewritten version of an earlier case.

Bausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an earlier case.