個案總覽

Spreadsheet supplement for case UV5665.

Speadsheet supplement for case number BE17.

Spreadsheet Supplement for case 212-045.

Spreadsheet supplement for case 705-475.

Spreadsheet supplement for 111-070.

Excel spreadsheet for instructors, for use with 8B11E013.

Excel spreadsheet for instructors, for use with 8B11E014.

Excel spreadsheet for instructors - outputs. For use with 8B11E014.

Excel spreadsheet for students, for use with 9B11E013.

Excel spreadsheet for students, for use with 9B11E014.

Spreadsheet for instructor for product 8B11B018.

Spreadsheet supplement for case 212-035

Spreadsheet Supplement for Product # 4366.

Spreadsheet Supplement for Product #4374.

Spreadsheet supplement to case UV5632.

Spreadsheet supplement for case UV6335.

Spreadsheet supplement to case 208-064.

Spreadsheet Supplement to Product #4362

In the (A) case, Jason Phillips, Chief Financial Officer of a soup manufacturing business, is given the task of maximizing the value of the firm twelve months after the case is set. Although he does not want to break any legal rules, Jason is interested to see whether accounting and real action choices can be used to enhance the company's financial position and increase its perceived value to investors. The case permits him to select from a menu of options, including decisions on product pricing, inventory levels, accounts receivables, leasing or purchasing a new machine and valuation or sale of securities. These choices are fed into an Excel spreadsheet which adjusts financial projections and accounting disclosures accordingly. In the (B) case, Ben Kerr, Chief Investment Officer at one of Dragon's main competitors, considers the financial statements produced by Dragon to unravel any earnings management behavior and establish a true value for the company. Although the case can be focused on the accounting consequences of real decisions, a richer discussion is obtained when considering the ethical angles of the decision process. In particular, how much 'earnings management' should be pursued and what types of behaviors are simply going to be unraveled by investors?

Excel spreadsheet for students.