Case | HBS Case Collection | March 2009

Bausch & Lomb, Inc.: Pressure to Perform (A)

by Robert L. Simons

Abstract

This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (A) case describes the revenue recognition concerns as of early-1994 and the organizational context within which the decisions were made.

Keywords: Business Earnings; Revenue; Accounting; Management Practices and Processes; Situation or Environment; Earnings Management; Medical Devices and Supplies Industry; United States;

Citation:

Simons, Robert L. "Bausch & Lomb, Inc.: Pressure to Perform (A)." Harvard Business School Case 109-074, March 2009.