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Marion E. Hambrick

SoulCycle is a $122 million company offering customers 45-min workouts in its indoor cycling studios. As one of the first boutique fitness firms to emerge in the $28.5 billion fitness industry, SoulCycle grew from one indoor cycling studio in New York City in 2006 to 67 studios across the United States by 2016. SoulCycle executives faced a pivotal moment in May 2016. Chief executive officer Melanie Whelan recognized the company faced increasing competition in the boutique fitness segment, with companies such as Flywheel and Peloton making inroads into this market. In addition, two of SoulCycle’s founders resigned from their leadership positions earlier the same year. These developments led to questions about the long-term viability of SoulCycle within the larger fitness industry. A detailed financial analysis of SoulCycle, including an examination of the company’s financial statements, financial ratios, strategic initiatives, and competitors, could provide insights about its chances for continued success.

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Chris Chard and Kirsty K. Spence

Three years ago, Steve Thornton purchased the South End Mustangs, a professional ice hockey team competing in the D1 division in the United Kingdom. Unfortunately, Thornton has experienced challenging times during his ownership tenure. The team has achieved mediocre results on the ice and poor results off the ice. Thornton knows he needs help to turn the Mustangs franchise around. Thus, as a result, he turns to John Tapner, a sport business owner, operator, entrepreneur, and advisor. Tapner is best known as a professional sport consultant and TV personality, representing his company Sports Rescue, which is the same name as his hit television show. When an owner calls Tapner, it is because a professional sports team is in trouble and needs to be rescued.

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Mark E. Moore

budget. Also absent is ample discourse on financial ratios and their value to analysis of financial statements. With that said, overall, Financing Sport (4th ed.) is a welcome addition to the extant literature.

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Stefan Szymanski

squad. These valuations have been published for several years now, and it can be shown that they are very closely correlated with the published salary data in the audited financial statements. For the EPL between 2010 and 2015 the correlation coefficient is around +.95 in any season. Hence it is quite

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Daniel Wigfield and Ryan Snelgrove

Group . Canadian Broadcast Corporation . ( 2013 , May 25 ). Hockey Canada votes to ban bodychecking in peewee hockey . Retrieved from Grant Thornton LLP . ( 2018 , April 30 ). Financial

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Ryan P. Terry

head football coach [Press release]. Retrieved from Kansas Athletics . ( 2017 ). NCAA financial statements FY 2017 [PDF file]. Retrieved from

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Adrien Bouchet, Thomas W. Doellman, Mike Troilo and Brian R. Walkup

sponsorship activity because revenue generated by a sponsorship deal cannot be isolated from general firm revenue in financial statements ( Crompton, 2004 ). The alternative to these measures has been to use the event study method to assess sponsoring firm shareholders’ reaction to the announcement of

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Sungho Cho, J. Lucy Lee, June Won and Jong Kwan (Jake) Lee

.E. ( 1996 ). The effect of financial statement classification of hybrid financial instruments on financial analysts’ stock price judgments . Journal of Accounting Research, 34 , 33 – 50 . doi: 10.2307/2491424 Huck , S.W. ( 2012 ). Reading Statistics and Research ( 6th ed. ). Boston, MA : Pearson

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Chad Seifried, Brian Soebbing and Kwame J.A. Agyemang

letters of correspondents (e.g., media, athletic departments, advertisers, conference commissioners), financial statements 122 and 1966–2013 (accessed via NCAA, bowl games, and participating university archives) Providing factual account (e.g., details of strategies and rationale for seeking of IR

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David Pierce and James Johnson

demonstrate statistical significance over any other occupation. The Conventional nature of business management is seen in the responsibility to manage all financial aspects of the athletic department including preparing and monitoring budgets, preparing and analyzing financial statements and payroll records