Case Objective The case is intended to introduce students to all of the additional players in the financial area that create a demand for accounting information. We want to go beyond the notion that accounting information is simply transmitted by managers to shareholders. Instead it is important to examine all of the groups who use accounting information and how accounting information can affect the flow of capital between companies and capital providers. Why focus on the Dot-Com crash? There are a number of reasons - first it is important to illustrate what might occur when rewards become inconsistent with the parties' intended market function. Second, it is important to examine the situation that resulted in the large amount of reforms that have affected the financial markets and especially the accounting industry. Finally, it has some interesting parallels with the more recent financial crisis as well as the issues surrounding more recent IPOs of technology companies. In addition to completing the assignment below, you need to read the information found on Moodle on initial public offerings. Assignment: From your readings, briefly describe the process of going public