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Essays 91 - 120

Special Purpose Entities and Accounting at Enron

This approach was legal and acceptable under FASB rules at the time. The Enron-specific problem arose when Enron did not consolid...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

Performance of the Stock Market and the Effects of WorldCom and Enron Failures

This demand is impacted by information regarding that share as well as market conditions. In the case of Enron and WorldCom the we...

Could the UK Realize a Similar Enron Disaster?

problems were already apparent. In the annual accounts, debts had been understated and profits had been overstated to the amount o...

Values and Business Ethics

of philosophy dealing with right and wrong and the morality of motives and ends" (Shaughnessy, 2002, p. 20). But questions of ethi...

Improper Accounting Practices

derivative, why its typically used and how its typically used. Following that, we can go in depth into both Enron and Worldcom, an...

Corporate Debacle of Enron

Enron but when speculation about shady accounting practices hit the media, stock prices plummeted and Dynegy quashed the deal (200...

Enron and Ethics

point forward was the beginning of the end for Enron. Indeed, the history of Enrons empire is nothing if not prolific. The...

Rise and Fall of Enron

Timeline, 2004). Jeffrey Skilling took over as CEO but resigned six months later; Lay returned to the post of CEO (FOX News Networ...

Investors, Scandal Warnings, and the 2002 Sarbanes-Oxley Act

perception of the regulatory environment is one that inspires confidence that the results and basis of the valuation accurate and...

Corporate Governance

corporate governance has become an issue of regulation as seen with the Sarbanes-Oxley Act of 2002 in the US which indicate the in...

SOX Audits

(2003) commented that the sweeping criminal provisions in the act apply to everyone, including nonprofit organizations. For exampl...

ENRON QUESTIONS

(Thomas). Employees who didnt do deals to post earnings ended up with higher score. The higher the score, the more likely the empl...

The Impact of the Enron Bankruptcy

to less than $1 (Explaining the Enron bankruptcy, 2002). The companys implosion cost thousands of employees their jobs as well as ...

Enron Management Planning And Ethics

collapse of the company. One can only conclude that these executives decided that it was worth the risk to take actions that were ...

Investment Questions; Regulation, Bonds and Risk

In the financial markets are regulated by the Securities and Exchange Commission (SEC). The principal purpose of the SEC is to "pr...

THE ENRON IMPLOSION AND ORGANIZATIONAL FAILURES

their behavior. Along with this, Enron believed in its own publicity as the poster child of corporate culture for the "new economy...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

Unethical Executives

timeline overview identifies who was involved and what was happening. Andrew Fastow was appointed finance executive in 1997 and sh...

Negative Aspects of the Sarbanes-Oxley Act

not been given any authority greater than that which resides in with the Security and Exchanges Commission (SEC), which can cause ...

ENRON: ILLEGAL ACTIVITIES, CULTURES AND IRREGULARITIES

corporation. But to avoid conflict of interest, SPEs are supposed to be run by outsiders who have no involvement in the main compa...

Applications of Corporate Governance Issues to McBride Financial Services

in an accounting system that made many of the concealments that took place legal, or at least borderline, and the attitudes of tho...

THE ENRON IMPLOSION AND ORGANIZATIONAL BEHAVIOR THEORY

Enron International and Azurix Water, said Enron employees consisted of ex-military, Harvard Business School and ex-entrepreneurs ...

Corporate Culture at Enron

chief accounting officer and former Enron auditor from Arthur Anderson and a number of other executives (FOX News Network, 2005). ...

Management Functions

All managers must control certain things. Finances must be controlled, for example, so that the organization operates both efficie...

Relationship of Ethics and Management Functions

explained that controlling has no relationship to authoritarian leadership styles, it is about controlling things such as resource...

Electric Utility Industry Deregulation

In twelve pages the market impacts of dergulating Duke Energy, Enron, and Southern Company are examined. Fourteen sources are cit...

Accounting and Corporate Effects of Business Failures

in accountants and the way accounts were prepared was being shaken. The entire financial basis of the stock markets requires tha...

Accounting Questions

rules and audits the accounts. When looking at the failure of Enron it is these accounting standards that appear to fail. In looki...

The Importance of Corporate Governance

the context of Walkers (2005) statements, the public arena is noted, but this idea can be applied to any organization. Fiscal resp...