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Record Nr. |
UNINA9910782315503321 |
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Autore |
Bierman Harold |
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Titolo |
Accounting/finance lessons of Enron [[electronic resource] ] : a case study / / Harold Bierman, Jr |
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Pubbl/distr/stampa |
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Hackensack, NJ, : World Scientific, c2008 |
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ISBN |
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1-281-93830-0 |
9786611938307 |
981-279-031-4 |
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Descrizione fisica |
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1 online resource (215 p.) |
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Disciplina |
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Soggetti |
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Corporations - Corrupt practices - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Contents; Introduction; Acknowledgments; 1 The Enron Success and Failure; Rich Kinder; John Wing; The Year 2001; Five Business Segments; The Three Components; The Enron Hedge Fund; A Distraction; Rush to Judgment; The Activities of Kenneth L. Lay; The Path of the Enron Stock Price; The Indictment; Conclusions; Reference; 2 Enron as of 31 December 2000; Azurix; The Trial; Cash Flows; Operating Segments; Other Income; Lines of Credit; Return on Sales; Return on Equity; Capitalization; Financial Risk Management; The Audit; The Balance Sheet; Mark-to-Market; Securitizations; Guarantees |
Merchant ActivitiesIncome Taxes; Unconsolidated Equity Af.liates; Azurix (p. 43); Derivatives (p. 44); Pension and Other Bene.ts (pp. 45-46); Related Party Transactions (pp. 48-49); Conclusions; References; Chapter 2 - Case Enron (2000) Annual Report; 3 First Six Months of 2001: Before the Storm; Dabhol Power Company; Business Segment Information; The Trial: Broadband; Derivatives; Related Party Transactions; Real Volumes; Financial Condition; Return on Revenue; Return on Equity; Conclusions; Chapter 3 - Case; 4 Sherron Watkins' Letter to Kenneth L. Lay; The Two Gains; Actions by Lay |
The TrialLay's e-Mail and Stock Transactions; The First Doubters; The Trial; Conclusions; Chapter 4 - Case; 5 The Clouds Burst; The 1.2 Billion Reduction to Stock Equity; The Relevance; Adjustments to Net Income; The Special Committee; Related Party Transactions; Further |
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