Table of Contents

Eddie Bauer (C)

Paul M. Healy, Harvard Business School, National Bureau of Economic Research (NBER)
Sharon P. Katz, Harvard Business School
Aldo Sesia, Harvard Business School

Kansas City Zephyrs Baseball Club, Inc. 2006

Krishna Palepu, Harvard Business School


ACCOUNTING EDUCATOR: COURSES, CASES, & TEACHING ABSTRACTS

"Eddie Bauer (C)" 
HBS Case No. 110-010
Harvard Business School Accounting & Management Unit

PAUL M. HEALY, Harvard Business School, National Bureau of Economic Research (NBER)
Email:
SHARON P. KATZ, Harvard Business School
Email:
ALDO SESIA, Harvard Business School
Email:

The Eddie Bauer (B) case describes the events leading up to February 2007, when shareholders of Eddie Bauer, the specialty apparel retailer, were scheduled to vote on management's proposed sale of the company to two private equity firms. The Eddie Bauer (C) case describes what happened and the outlook for the retailer.

"Kansas City Zephyrs Baseball Club, Inc. 2006" 
HBS Case No. 110-022
Harvard Business School Accounting & Management Unit

KRISHNA PALEPU, Harvard Business School
Email:

This case centers around a dispute between the owners and the players regarding the profitability of professional baseball teams in connection with the negotiations for a new collective bargaining agreement. The case describes the financial statements of the baseball club Kansas City Zephyrs, and discusses several items whose accounting treatment is under dispute between owners and players. Students are asked to resolve these disagreements and determine the team's true profitability. The discussion reveals the tensions in performance measurement, and illustrates the fundamental issues in accrual accounting. The case is best used as an introductory case in a course on financial reporting or performance measurement.

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