This case study focuses on the history of Cargill Hybrid Seeds Mexico, its position in the industry and the manner in which it had grown throughout time. Details on product, facility and personnel decisions give a feel for how the company was managed and how it succeeded in growing rapidly in...

This study explores the relationships between the accrual and cash flow components of earnings for agribusiness. Three accrual models with their respective cash flows, free cash flows, and free cash flows to equity are analyzed. Results for the agribusiness industry are compared with results...

This study examines empirical relationships of earnings, accruals, and cash flows for the U.S. food supply chain sector (i.e., agribusiness) and compares them with results for the complete U.S. market. In addition, we evaluate earnings before interest, taxes, depreciation, and amortization...

The relationships between earnings, accruals, and cash flows for selected Latin American countries (Mexico, Chile, and Argentina) are investigated in this study from 1990 to 2009. We find a negative relationship between accruals and cash flow across decile portfolios. More importantly, firms...

We examine the levels and determinants of cash in Latin America. Latin American firms, as opposed to U.S. firms, did not hoard cash during the 1995-2006 period. However, we find remarkable similarities with respect to the determinants of cash between U.S. and Latin American firms. Net working...

Mezcal is an alcoholic beverage produced only in selected regions of Mexico under appellation of origin status from the Word Intellectual Property Organization. While it has been produced in Mexico for many centuries, mezcal’s appellation of origin was only granted in 1995. Therefore efforts...