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ENRON- A Study of FAILURES - Bryant University

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ENRON- A Study of FAILURES - Bryant University

Title: ENRON- A Study of FAILURES Author: agudikun Last modified by: agudikun Created Date: 4/26/2003 2:56:00 PM Company: Bryant College Other titles

http://web.bryant.edu/~agudikun/enronacgrevised.doc

Date added: October 17, 2011 - Views: 33

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INTRODUCTION - Universiti Putra Malaysia

Creative accounting may help maintain or boost the share price both by reducing the apparent levels of borrowing, ... and creatively planned accounting fraud. Since then, Enron become a popular symbol of willful corporate fraud and corruption.

http://econ3.upm.edu.my/kelasmaya/sumberkursus/T01207/ACT4191/Creative%20accounting.doc

Date added: April 2, 2014 - Views: 13

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Enron

Enron’s Debt was 75% of its market Capitalization in 1987. ... Creative accounting with ill intent. inadequate disclosure (continued optimistic PR to the end) Lack of understanding of transactions, consequences, and risks. Federal Sentencing Guidelines. 1.

http://www.andygustafson.net/net/business/Enron.doc

Date added: September 9, 2013 - Views: 4

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How Are We Doing - UAA Institute of Social and Economic Research

Cutting edge creative accounting has been practiced in Juneau for years, although now it’s more bizarre than ever. Here are some examples. Create Assets Out of Thin Air (like Enron). The state has been operating in the red for a decade.

http://www.iser.uaa.alaska.edu/Publications/Creative%20Accounting,%20Juneau%20Style.doc

Date added: August 23, 2013 - Views: 8

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Enron/off - California State University, Northridge

According to Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB): Enron was a salutary shock to the Americans ... As the unraveling scandal shows, a significant portion was attributable to creative financing and accounting strategies.

http://www.csun.edu/~hfact004/Enron_off_1.doc

Date added: March 14, 2012 - Views: 15

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ENRON'S COLLAPSE: THE OVERVIEW; ARTHUR ANDERSEN FIRES AN ...

Title: ENRON'S COLLAPSE: THE OVERVIEW; ARTHUR ANDERSEN FIRES AN EXECUTIVE FOR ENRON ORDERS Author: SHinds Last modified by: SHinds Created Date

http://hindssight2020.com/files/ENRONAnderson.doc

Date added: September 4, 2014 - Views: 1

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Collapse of Enron, Satyam and Nepal Development Bank in light ...

OECD Principles on Corporate Governance. And why Enron, Satyam Computers and Nepal Development Bank collapsed . Corporate Law Group Project. September 6, 2009. ... continuous vigilance against any type of “cooking the books” and creative accounting;

http://xa.yimg.com/kq/groups/23962217/1615373105/name/Final+Law+Report.doc

Date added: March 18, 2014 - Views: 4

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The agency problem - Ameli Inyangu & Partners

The agency problem: Shareholders' unending nightmare This article analyses. the reality of the. agency problem with. reference to. the Enron scandal in

http://amelinyangu.net/Geoffrey%20Odongo.doc

Date added: November 7, 2011 - Views: 14

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If Colin Powell had Commanded Enron: The Hidden Foundation of ...

The Enron case continues: Now that Andrew Fastow has pleaded guilty and Jeff Skilling has (finally!) been indicted, ... Increasingly, the innovation and entrepreneurship revolved around creative accounting and financial sleight-of-hand.

http://worldwide.streamer.espeakers.com/assets/5/4235/5962.doc

Date added: October 17, 2011 - Views: 12

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APPENDIX 2 ENRON METATHEATRE DIALOGUES

APPENDIX 2 ENRON METATHEATRE DIALOGUES . METATHEATRE DEFINED ... To “Enronize” means to hide fiscal shortcomings with creative accounting. An “Enronic” is a seemingly invincible person who goes down in flames.

http://business.nmsu.edu/~dboje/388/weeks/bookxyz/Appendix%202%20Enron%20metatheatre%20dialogues

Date added: August 9, 2013 - Views: 2

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Act 2 - Theatres of Action - NMSU College of Business

Scene 12 - Enron. From the book Theatres of Capitalism. By David M. Boje. December 12, 2001. Act 2, Scene 12, ... Behind the front-stage curtain, Enron was falling apart; creative accounting, greased palms, and gala theatre kept us from seeing what went on back stage.

http://business.nmsu.edu/~dboje/theatrics/S12%20ENRON.DOC

Date added: February 29, 2012 - Views: 60

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PHIL 318: Business Ethics - Coastal Carolina University

Sample Presentation - Creative Accounting. Case Study: Enron’s Fall (Blackboard) Enron: The Smartest Guys in the Room October 21. Applied Ethical Issues in Business *Civil Liberties, p. 202-214. Case Study: Web Porn at Work (p. 232-233) October 23

http://ww2.coastal.edu/joxley/syllabi/PHIL%20318%20Fall%202008.doc

Date added: September 7, 2011 - Views: 98

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What Price Greed: An Analysis of Corporate Abuse and ...

... and Enron wanted to book more earnings and less debt with “creative accounting” and maintain ... Exchange Commission had started an investigation into Enron’s accounting and financial ... now when we ask the question: “what price greed?” we can say that it is potentially ...

http://www.gcbe.us/6th_GCBE/data/What%20Price%20Greed%20%20An%20Analysis%20of%20Corporate%20Abuse%20and%20Mismanagement%20by%20Fiduciaries.doc

Date added: February 13, 2012 - Views: 29

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Are Financial Statements really accurate - Gaapifrs

Enron was permitted to employ this by the SEC and immediately transformed its asset values. ... hid his schemes with highly creative financial expressions. ... Creative accounting is often employed to minimise this.

http://gaapifrs.com/downloads/Are%20Financial%20Statements%20really%20accurate.doc

Date added: July 1, 2012 - Views: 4

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Act 1 - Peaceaware.com

Enron has all the plots of an episode of "Dallas" with tragedy, comedy, satire, and occasional romantic triumph. In fact, due to the cultural megaspectacle status of Enron, ... To “Enronize” means to hide fiscal shortcomings with creative accounting.

http://peaceaware.com/theatre/s07%20Enron%20and%20Septet.doc

Date added: October 12, 2011 - Views: 5

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Behaving Badly: Enron’s Excessive Corporate Culture

In light of the Enron scandal, all of the Big Five accounting firms have changed their practices regarding consultancy. To restore confidence, ... Creative Gift Solutions Other titles: Behaving Badly: Enron’s Excessive Corporate Culture ...

http://www.swcollege.com/management/nelson-quick/instructor/ob4e/ch13_notesA.doc

Date added: May 21, 2013 - Views: 1

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Enron Interview Notes - Texas Tech University

Enron’s management found creative ways to hedge the risk of losing their gains from merchant investments, used SPEs to finance large investments, ... Enron’s accounting practices were high risk and pushed limits Audit committee recommends Andersen be reappointed.

http://jcooney.ba.ttu.edu/Finance_Department_Fall_2004_Seminar_Series_files/Enron%20II%2008.31.04%20JM.doc

Date added: May 25, 2013 - Views: 17

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The origins of Enron started with the 1985 merger of the ...

Enron also implemented a “mark to market” approach to accounting. This approach allowed Enron to recognize as current revenue the total lifetime value of a deal. ... Skilling was known for his creative approach to solving problems.

http://www.auburn.edu/%7Estanwsd/enron.doc

Date added: November 6, 2011 - Views: 13

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BREAKDOWN IN THE ELECTRICITY SUPPLY: - Democracy And Regulation

Creative Accounting. How, then, did Enron manage this amazing growth? One, by hiring and promoting talented, smart, aggressive employees who were hungry to be cutting-edge and to make fortunes for themselves. But more importantly, ...

http://democracyandregulation.com/attachments/25/Bergen_rev_-_BREAKDOWN_IN_THE_ELECTRICITY_SUPPLY.doc

Date added: October 2, 2011 - Views: 28

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Looking Beyond the SEC Circle: Alpha & Omega of the Global ...

Enron Case: A Horizontal Collaboration led to Wide Spread Corruption. ... “The researchers looked to see if there was more creative accounting among companies that paid their accounting firms big consulting bills relative to auditing fees: ...

http://hindssight2020.com/files/LookingBeyondSEC_Circle_DraftFeb2010.doc

Date added: March 23, 2012 - Views: 36

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FIVE “OFF THE WALL” STRATEGIES FOR CHANGING LEGAL CAREERS

Now comes the scandal du jour of Enron Corporation, ... Yet the line separating permissibly aggressive business behavior (such as highly creative accounting) from illegal activity can often be hard to discern, even for an experienced lawyer.

http://www.legalcareer.com/some%20thoughts%20Web.doc

Date added: May 28, 2013 - Views: 2

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Tiger at the Gates

ENRON, the Masques’ 2011 spring show, ... did some unbelievably unscrupulous creative accounting and in essence stole the money and the nest eggs of their own employees while on their way to bankrupting their own company in a story of greed-run-rampant.

http://flhsmasques.com/files/Enron%20Audition%20Packet.doc

Date added: September 11, 2014 - Views: 1

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FINANCIAL ANALYSIS, EVALUATION & BUDGETING

Outline why and how companies are “creative” in their accounting. b. ... Enron were America’s 7th largest corporation valued at $70 bn, operating in the electricity, natural gas, communications and paper industries, ...

http://banksandmarkets.files.wordpress.com/2010/07/3_session.doc

Date added: October 15, 2013 - Views: 1

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Integrating Governance: Corporate Social Responsibility and ...

The important point in this context is the pertinence to all this of the idea of corporate social responsibility. Creative compliance and CSR . ... Creative accounting and the cross-eyed javelin thrower, or McBarnet, ‘After ... For a detailed analysis of Enron and its aftermath for creative ...

http://www.reports-and-materials.org/sites/default/files/reports-and-materials/McBarnet-New-Corporate-Accountability.doc

Date added: July 17, 2014 - Views: 6

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Update on Fraud - Higher Education Learning Solutions ...

The accounting profession has been under increasing criticism for failing to discover material ... Creative accounting for mergers and acquisitions ... Ultimately, one of the EITF’s rules contained an obscure paragraph that was used by Enron to justify the arcane accounting for the ...

http://www.swlearning.com/accounting/rittenberg/fourth_edition/rittenberg_update_supplement.doc

Date added: October 19, 2011 - Views: 11

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Introduction

According to the Financial Accounting Standards Board; “Accounting standards are essential to the efficient functioning of the economy because decisions about the allocation of resources rely heavily on credible, concise, transparent and understandable financial information” (FASB, 2005).

http://www.pugetsound.edu/files/resources/1359_AnExaminationIntoTheSignificance.doc

Date added: August 13, 2013 - Views: 19

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Nine Questions to Ask When Reading Proxies

This doesn't automatically signal trouble, but if there was any creative accounting going on, it is doubtful some of these people would recognize it, ... Enron was faulted for paying Arthur Andersen about as much in (highly profitable) consulting fees as for ...

http://www.bivio.com/garbagecop/file/Public/Webpages/Nine%20Questions%20to%20Ask%20When%20Reading%20Proxies.doc

Date added: January 3, 2014 - Views: 1

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Accounting 598 - Beyond Grey Pinstripes

SECTION II: EARNINGS MANAGEMENT, CREATIVE ACCOUNTING AND PRO FORMA EARNINGS. Power Point Presentation: ... Enron, and Corporate Governance. Power Point Presentation. Off-Balance Sheet Financing, VIEs, and ENE. Speech by SEC Staff: Financial Reporting Issues in 2001.

http://www.beyondgreypinstripes.org/docs/ACCT%20598.doc

Date added: August 13, 2011 - Views: 19

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ACCOUNTING 305 - Rice University

Accounting 305, Introduction to ... federal regulators used “creative accounting” to make the savings and loans associations and banks appear to be more economically healthy than they ... Sunbeam, Enron, Xerox, WorldCom, Qwest, HealthSouth, Parmalat, and AIG, it has come dramatically to ...

http://www.ruf.rice.edu/~sazeff/Acco%20305%202007%20syllabus.doc

Date added: June 21, 2012 - Views: 14

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The Portrayal of Accountants and Accounting Post-Enron

The Enron collapse: Creative accounting, wrong economics or c. rimi. nal a. cts? San Jose: Writers Club Press. Beard, V. (1994). Popular culture and professional identity: accountants in the movies. Accounting, Organizations and Society, 19, 303-318.

http://pure.rhul.ac.uk/portal/files/9804986/Carnegie_Napier_AOS_revised_version_090824_.docx

Date added: May 2, 2013 - Views: 7

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The University of Nottingham

Briefly discuss the main ways in which Enron could be said to have engaged in ‘creative accounting’. The article sets out a number of suggestions put forward by the chairman of the Securities and Exchange Commission (SEC), Harvey Pitt ...

http://www.nottingham.ac.uk/business/nexus/Documents/2010/N13505.doc

Date added: September 11, 2014 - Views: 1

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www.law.hku.hk

Essay: Some Thoughts on the. Enron Bankruptcy. Steven L. Schwarcz It now appears that Enron engaged in a range of manipulative accounting transactions, devoting much more energy to creative accounting than to making a profit to account for.

http://www.law.hku.hk/aiifl2/wp-content/uploads/2014/07/2002_apr_Essay-Some-Thoughts-on-the-Enron-Bankruptcy.doc

Date added: September 11, 2014 - Views: 1

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FINANCIAL INVESTIGATION AS A DEFENSE MECHANISM AGAINST ...

In 2004 one of the largest corporate fraud cases ever involved a Houston, Texas-based energy company, Enron. 2.2 APPROACHES TO FINANCIAL INVESTIGATION. ... this type of "creative accounting", do amount to fraud and investigations are typically launched by government regulatory agencies, ...

http://www.abu.edu.ng/publications/2011-03-29-182508_1156.docx

Date added: May 4, 2013 - Views: 9

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UNIVERSITY OF DAYTON - Welcome to academic.udayton.edu

The Financial Numbers Game: Dectecting Creative Accounting Practices. John Wiley & Sons. (GREAT BOOK!!) Ketz, J. Edward. 2003. Hidden Financial Risk: Understanding Off-Balance Sheet Accounting. John Wiley & Sons. Plus --- two GREAT books about Enron: Mclean, Bethany and Peter Elkin. The Smartest ...

http://academic.udayton.edu/JanetGreenlee/Fraud%20Examination/Syllabus%20Fall%202006.doc

Date added: May 14, 2013 - Views: 11

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Does Tyco Play Accounting Games

Will another Enron-like storm be sweeping across the country? ... Spring-loading, says Charles Mulford, professor of accounting at the Georgia Institute of Technology, "is creative accounting within the boundaries of GAAP.

http://old.ba.metu.edu.tr/~adil/BA-web/bus%20press/Does%20Tyco%20Play%20Accounting%20Games.doc

Date added: May 7, 2014 - Views: 1

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SAID BUSINESS SCHOOL - St Peter's College, Oxford

Lecture 6 – Creative Accounting, Audit and Regulation. ... Additional Reading (only if you are keen to know the details) Special Issue on Enron. Journal of Accounting and Public Policy, 21 (2). Particularly: Benston, George J. & Hartgraves, ...

http://www.spc.ox.ac.uk/uploads/Management%20-%2001%20UG%20Financial%20Reporting%20Reading%20List%202013-14.doc

Date added: August 24, 2013 - Views: 14

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Business Ethics - SchoolRack.com

Creative accounting, earnings management, misleading financial analysis. Insider trading, securities fraud, bucket shop, forex scams: concerns ... Cases: accountancy scandals, Enron, WorldCom . B. Ethics of human resource management. The ethics of human resource management ...

http://static.schoolrack.com/files/7078/1521/business_ethics.doc

Date added: March 7, 2012 - Views: 22

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JANUARY 28, 2002

JANUARY 28, 2002 SPECIAL REPORT -- THE ENRON SCANDAL . Accounting in Crisis Reform is urgent. Here's what needs to be done

http://clubs.cob.calpoly.edu/~cmiller/ARTICLES/Regulation/Accounting%20in%20Crisis.doc

Date added: June 23, 2013 - Views: 1

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ACC003032 Issues in Accounting Theory

ACC00106 Contemporary Issues in Accounting. Solutions to activities and lesson plans, TOPIC 3: ... Discuss the arguments put forward in the DVD ‘Bigger than Enron’ both for and against recognising employee stock options in the financial statements.

http://www.mymaster.com.au/files.upload/20131230_08061946/1388362710_4.doc

Date added: August 25, 2014 - Views: 1

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Case 1

But when in October Enron was forced to disclose that, well, its bookkeeping had been too creative, its soaring profits were suddenly wiped out by losses and charges it had failed to record properly. ... Enron's accounting firm, ...

http://www.econ.iastate.edu/classes/econ362/hallam/documents/Case_Studies_2.doc

Date added: September 7, 2013 - Views: 16

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FASB Up-Date For FIN 46 Rev

They are not likely to be interested in creative financing through balance-sheet management. The result, ... Enron executives used this accounting approach to structure the firm's SPEs so that they were able to keep significant amounts of debt off Enron's balance sheet.

http://www.cbe.uidaho.edu/Acct592/CourseMaterials/FASB%20Update/FASB%20Update%20FIN46R.doc

Date added: October 7, 2011 - Views: 15

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UNIVERSITY OF DAYTON - Welcome to academic.udayton.edu

UNIVERSITY OF DAYTON. DEPARTMENT OF ACCOUNTING ... Creative Accounting Practices. John Wiley & Sons. (GREAT BOOK!!) Ketz, J. Edward. 2003. Hidden Financial Risk: Understanding Off-Balance Sheet Accounting. John Wiley & Sons. Plus --- two GREAT books about Enron: Mclean, Bethany ...

http://academic.udayton.edu/JanetGreenlee/Fraud%20Examination%20Fall%202008%20Syllabus.doc

Date added: May 12, 2013 - Views: 14

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Tax Dodging: Enron Isn't Alone

But one thing is clear: Enron is hardly alone in finding creative ways to slash taxes. ... Says Robert Willens, an accounting expert at Lehman Brothers Holdings Inc.: "Tax disclosure is just inscrutable." Nearly all corporate tax avoidance is perfectly legal.

http://clubs.cob.calpoly.edu/~cmiller/ARTICLES/Stock%20Options/Tax%20Dodging.doc

Date added: September 11, 2014 - Views: 1

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The Stock Exchange Corner - GASCI

Of course there is the problem of being misled by “creative accounting” - i.e. the misrepresentation of a company’s true financial position as was done in the case of Enron. We have seen other instances of this in the international business arena.

http://www.gasci.com/Stock%20Exchange%20Corner%20Articles/D%20-%20The%20Risks%20involved%20in%20owning%20shares%20&%20FAQ's%20cont'd%20((Published%2025.11.2005).doc

Date added: May 17, 2013 - Views: 2

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Addressing Accounting’s ‘Fifth Column’: The Complicity ...

Enron generally followed the rules for its OBF activities (Partnoy 2003), as did many other companies. However, ... Mulford, C., & Cominskey, E. (2002). The Financial Numbers Game: Detecting Creative Accounting Practices: John Wiley & Sons. New South Wales Treasury.

http://www.gcbe.us/2007_OBEC/data/Mark%20Hughes,%20Cameron%20Gordon,%20Andrew%20Read.doc

Date added: November 18, 2011 - Views: 20

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commons.aaahq.org

... creative people in business and in accounting firms have made decisions that have destroyed value for shareholders and short circuited promising careers. ... For example, studying the Enron fraud allows accounting students to understand the impact on shareholders, ...

http://commons.aaahq.org/files/9a41f8d3f7/Synthesizing_Wisdom_with_cover_page.docx

Date added: March 6, 2012 - Views: 24

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ACCOUNTING 305 - Rice University

Accounting 305, Introduction to ... federal regulators used “creative accounting” to make the savings and loans associations and banks appear to be more economically healthy than ... In recent cases such as Enron, Xerox, WorldCom, Qwest, HealthSouth and Parmalat, it has come dramatically to ...

http://www.ruf.rice.edu/~sazeff/Acco%20305%202004%20syllabus.doc

Date added: August 29, 2013 - Views: 1

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MGT 6028 - EarthLink

The second group case entails a search for warnings of creative accounting practices and impending operational difficulties using the CFI ratio from among five chosen companies within the ... ( Enron Corp. - SPEs and the company's restatement 75 ( Off balance sheet liabilities ...

http://www.mindspring.com/~cmulford/6028Syllabus.doc

Date added: September 26, 2011 - Views: 17

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creativity of contemporary performing arts

When Jeffrey Skilling of Enron began to use the Mark to Market accounting system in the early 1990s, ... everyone in this room works in the creative industries, but the creative accounting of the finance sector during the 90’s outstripped anything we were capable of. As a result, about ...

http://www.feriadeteatroydanza.com/docs/ponencias/1/Jonathan_Holloway_en.doc

Date added: September 11, 2014 - Views: 1

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Memo

Additionally the creative accounting affected the EBITDA (Earnings before interest, taxes, depreciation, ... WorldCom continue to solicit Arthur Anderson’s services while they were under investigation for fraud regarding the Enron scandal? If Cynthia Cooper, ...

http://www.moceyunas.com/ethics/Ebbers.doc

Date added: December 8, 2013 - Views: 1