Open Access Course Materials - Economic, Business and Management - 2019 and earlier

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Browsing Open Access Course Materials - Economic, Business and Management - 2019 and earlier by Author "Christopher F. Noe, Joseph P. Weber"
  • Publication
    Case Study-Amazon.com, Inc.
    ( 2019)
    Christopher F. Noe, Joseph P. Weber
    On May 15, 2017, Amazon.com celebrated the 20th anniversary of its initial public offering (IPO). The company’s first twenty years was a period of remarkable growth but with very little to show in terms of accounting earnings. This reflected Amazon’s strategy of investing in expansion and research and development with the idea that sacrificing profitability in the short-term would allow the company to create value over the long-term. Relatedly, and perhaps not surprisingly, Amazon’s voluntary non-GAAP disclosures emphasized cash flow performance measures, not accounting earnings. Students are asked to contemplate potential pathways to dramatically higher profitability for Amazo
  • Publication
    Case Study-Spartan Race Inc.
    ( 2018)
    Christopher F. Noe, Joseph P. Weber
    Over the seven years since its founding in 2010, Spartan Race grew to be the world’s most popular obstacle course race provider. Spartan’s CEO and founder was contemplating an initial public offering but was unsure how the new global revenue recognition standard that the company was in the process of implementing would affect potential investors’ perception of its financial performance. Spartan had developed numerous revenue streams despite being a relatively young company. The primary responsibility for determining how Spartan’s varied revenue generating activities would be accounted for under the new accounting standard fell to its director of financial planning and controller