The Collapse

Harold Bierman
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Harold Bierman: Cornell University, USA

Chapter 12 in Accounting/Finance Lessons of Enron:A Case Study, 2008, pp 128-146 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Factors That Did Not Cause the CollapseFactors Contributing IndirectlyFactors Leading to CollapseThe AccountingMark-to-Market AccountingA Summary of Accounting IssuesThe 401K MessEnron Really Lost MoneyFeeble HumorA Neglected SignalEvaluating Arthur AndersenKenneth L LayJeffrey SkillingAndrew FastowThree TransactionsThe International BubbleOther DifficultiesA TragedyThe Extent of CorruptionSharing the BlameConclusions

Keywords: Enron; Skilling-Lay Trial; Mark to Market Accounting; Collapse of Enron; Fastow; Jeff Skilling's Conviction; Special Purpose Entities (SPEs) (search for similar items in EconPapers)
Date: 2008
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