This case centers around a dispute between the owners and players in return for a professional baseball team in connection with the negotiation of a new collective agreement. The case describes the financial statements of the baseball club Kansas City Zephyr, and discussed several items that account is under dispute between owners and players. Students are asked to resolve these differences and to determine the teams 'true' profitability. Talk shows strength in performance measurement, and illustrates the main issues of accrual. Case is best used as an introductory course in the case of financial statements or performance measurements. "Hide
by Krishna G. Palepu Source: Harvard Business School 11 pages. Publication Date: August 20, 2009. Prod. #: 110022-PDF-ENG
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