Supplement | HBS Case Collection | March 2009

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

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 (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after students have discussed the (A) case.

Keywords: Decision Choices and Conditions; Revenue Recognition; Organizations; Medical Devices and Supplies Industry; United States;

Citation:

Simons, Robert L. "Bausch & Lomb, Inc.: Pressure to Perform (B)." Harvard Business School Supplement 109-075, March 2009.