Enron,Enron기업분석,Enron분석,엔론,엔론분석

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Enron,Enron기업분석,Enron분석,엔론,엔론분석

목차

1. Introduction

2. Background

3. Financial Reporting Issues
1) Mark-to-Market Accounting
2) Off-the-Books Entities

4. Relatives and Doing Business

5. Discussion

본문내용

INTRODUCTION
Incorporated in Oregon in 1985
World’s largest energy company (2001)
In Fortune Magazine’s 100 best companies to work for
Downgraded company’s debt to ‘junk’ grade and Enron files for bankruptcy (2001) ? Enron Scandal

OUTLINE
Introduction
Background
Financial Reporting Issues
Mark-to-Market Accounting
Off-the-Books Entities
Relatives and Doing Business
Discussion

<중 략>

OUTLINE
Introduction
Background
Financial Reporting Issues
Mark-to-Market Accounting
Off-the-Books Entities
Relatives and Doing Business
Discussion

Discussion Question #1
“A significant number of senior management participated in this activity to misrepresent our company. And we all benefited financially from this at the expense of others. And I have come to grips with this. That, in my mind, was stealing”
Did Enron break any laws?

Discussion Question #1
Did Enron break any laws?
YES
Tax evasion
Fraud & Conspiracy
Insider trading
5600 Job Losses
Retirement pension loss: $2.1bn
$60bn loss of stockholders

참고 자료

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