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商品編號： 9-107-025 出版日期： 2006/08/31 作者姓名： Costa, Arjuna;Healy, Paul M. 商品類別： Finance 商品規格： 23p 再版日期： 2007/08/23 地域： 產業： Communications equipment 個案年度： 2000 - 2000
商品敘述：
Designed to explore recognition issues in the context of a potential market downturn. In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price. This disclosure comes in the wake of a period of spectacular growth for the communications equipment industry during the 1990s. From the perspective of a securities analyst covering the industry, are the troubles at Lucent indicitive of larger revenue recognition issues throughout the industry? Facilitates a discussion of potential early warning signs of the risks faced by Lucent''s competitors.
涵蓋領域：
Accounting policies;Accounting procedures;Financial analysis;Accounts receivable;Inventory management;Communication technologies
相關資料：
Case Teaching Note, (5-108-028), 9p, by Paul M. Healy;Spreadsheet Supplement, (XLS646), 0p, by Paul M. Healy, Arjuna Costa
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