Accounting/finance lessons of Enron [[electronic resource] ] : a case study / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Hackensack, NJ, : World Scientific, c2008 |
Descrizione fisica | 1 online resource (215 p.) |
Disciplina | 364.1680973 |
Soggetto topico | Corporations - Corrupt practices - United States |
Soggetto genere / forma | Electronic books. |
ISBN |
1-281-93830-0
9786611938307 981-279-031-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
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 Adjustments; 14 November 2001; The Triggers; The Loyal Investors; The Trial; Conclusions; Chapter 5 - Case; 6 The 100-Year Flood; Liquidity Actions; The Dynergy Merger; The Restatement; The Triggers; Conclusions; Chapter 6 - Case; 7 JEDI and Chewco: Not the Movie; SPEs; Status; The Use of Special Purpose Entities (SPEs) The Equity of ChewcoJEDI; Gains and Losses from Stock Investment; JEDI's Management Fee; The Gains of Kopper; Accusations of Evil-Doing; The Importance of Chewco; Conclusions; 8 LJM1 and Rhythms; The Board Approval; Rhythms and Enron; A Valid Hypothetical Hedge; The Enron "Hedge"; A Price Decline; Forward Contacts; Buying of Forward Contracts; Consolidation; Unwinding: Rhythms; Con.icts with Banks; The Controls; An Illustrative Example; Conclusions; 9 LJM2 and Raptors I and III; The Raptors; Raptor I and Enron Puts; Raptor I and the Hedging of Merchant Investments; The AVICI Swap The New Power Company (TNPC)Raptor III; The IPO; The Adjusted Incomes; Accounting Implications; Raptor Restructuring; The "Costless Collar"; The End of the Raptors; The New Power Holdings; Conclusions; 10 LJM2 and Raptors II and IV; The Contingent Contracts; Asset Sales to LJM2; The Board and LJM1 and LJM2; Naming the SPE; Conclusions; 11 Other Transactions; Prepaid Swaps; Swaps of Capacity; Enron Energy Services; The Trial; The White Affair; The Southampton Place Partnership; The Bonuses; Other Transactions; Conclusions; 12 The Collapse; Factors That Did Not Cause the Collapse Factors Contributing Indirectly |
Record Nr. | UNINA-9910453569003321 |
Bierman Harold
![]() |
||
Hackensack, NJ, : World Scientific, c2008 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting/finance lessons of Enron [[electronic resource] ] : a case study / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Hackensack, NJ, : World Scientific, c2008 |
Descrizione fisica | 1 online resource (215 p.) |
Disciplina | 364.1680973 |
Soggetto topico | Corporations - Corrupt practices - United States |
ISBN |
1-281-93830-0
9786611938307 981-279-031-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
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 Adjustments; 14 November 2001; The Triggers; The Loyal Investors; The Trial; Conclusions; Chapter 5 - Case; 6 The 100-Year Flood; Liquidity Actions; The Dynergy Merger; The Restatement; The Triggers; Conclusions; Chapter 6 - Case; 7 JEDI and Chewco: Not the Movie; SPEs; Status; The Use of Special Purpose Entities (SPEs) The Equity of ChewcoJEDI; Gains and Losses from Stock Investment; JEDI's Management Fee; The Gains of Kopper; Accusations of Evil-Doing; The Importance of Chewco; Conclusions; 8 LJM1 and Rhythms; The Board Approval; Rhythms and Enron; A Valid Hypothetical Hedge; The Enron "Hedge"; A Price Decline; Forward Contacts; Buying of Forward Contracts; Consolidation; Unwinding: Rhythms; Con.icts with Banks; The Controls; An Illustrative Example; Conclusions; 9 LJM2 and Raptors I and III; The Raptors; Raptor I and Enron Puts; Raptor I and the Hedging of Merchant Investments; The AVICI Swap The New Power Company (TNPC)Raptor III; The IPO; The Adjusted Incomes; Accounting Implications; Raptor Restructuring; The "Costless Collar"; The End of the Raptors; The New Power Holdings; Conclusions; 10 LJM2 and Raptors II and IV; The Contingent Contracts; Asset Sales to LJM2; The Board and LJM1 and LJM2; Naming the SPE; Conclusions; 11 Other Transactions; Prepaid Swaps; Swaps of Capacity; Enron Energy Services; The Trial; The White Affair; The Southampton Place Partnership; The Bonuses; Other Transactions; Conclusions; 12 The Collapse; Factors That Did Not Cause the Collapse Factors Contributing Indirectly |
Record Nr. | UNINA-9910782315503321 |
Bierman Harold
![]() |
||
Hackensack, NJ, : World Scientific, c2008 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting/finance lessons of Enron : a case study / / Harold Bierman, Jr |
Autore | Bierman Harold |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Hackensack, NJ, : World Scientific, c2008 |
Descrizione fisica | 1 online resource (215 p.) |
Disciplina | 364.1680973 |
Soggetto topico | Corporations - Corrupt practices - United States |
ISBN |
1-281-93830-0
9786611938307 981-279-031-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
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 Adjustments; 14 November 2001; The Triggers; The Loyal Investors; The Trial; Conclusions; Chapter 5 - Case; 6 The 100-Year Flood; Liquidity Actions; The Dynergy Merger; The Restatement; The Triggers; Conclusions; Chapter 6 - Case; 7 JEDI and Chewco: Not the Movie; SPEs; Status; The Use of Special Purpose Entities (SPEs) The Equity of ChewcoJEDI; Gains and Losses from Stock Investment; JEDI's Management Fee; The Gains of Kopper; Accusations of Evil-Doing; The Importance of Chewco; Conclusions; 8 LJM1 and Rhythms; The Board Approval; Rhythms and Enron; A Valid Hypothetical Hedge; The Enron "Hedge"; A Price Decline; Forward Contacts; Buying of Forward Contracts; Consolidation; Unwinding: Rhythms; Con.icts with Banks; The Controls; An Illustrative Example; Conclusions; 9 LJM2 and Raptors I and III; The Raptors; Raptor I and Enron Puts; Raptor I and the Hedging of Merchant Investments; The AVICI Swap The New Power Company (TNPC)Raptor III; The IPO; The Adjusted Incomes; Accounting Implications; Raptor Restructuring; The "Costless Collar"; The End of the Raptors; The New Power Holdings; Conclusions; 10 LJM2 and Raptors II and IV; The Contingent Contracts; Asset Sales to LJM2; The Board and LJM1 and LJM2; Naming the SPE; Conclusions; 11 Other Transactions; Prepaid Swaps; Swaps of Capacity; Enron Energy Services; The Trial; The White Affair; The Southampton Place Partnership; The Bonuses; Other Transactions; Conclusions; 12 The Collapse; Factors That Did Not Cause the Collapse Factors Contributing Indirectly |
Record Nr. | UNINA-9910810066203321 |
Bierman Harold
![]() |
||
Hackensack, NJ, : World Scientific, c2008 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
The bare essentials of investing [[electronic resource] ] : teaching the horse to talk / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Hackensack, N.J., : World Scientific, c2007 |
Descrizione fisica | 1 online resource (231 p.) |
Disciplina | 332.024/01 |
Soggetto topico |
Investments
Finance, Personal |
Soggetto genere / forma | Electronic books. |
ISBN |
1-281-12148-7
9786611121488 981-270-674-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Preface; An Explanation of the Book Title; Acknowledgments; Contents; Chapter 1. Three Basic Rules; Three Basic Rules; Three Real Life Stories; What are Our Objectives?; Some Basic Assumptions; A Fable; Summary; Questions; Part I: DIVERSIFY; Chapter 2. The Expected Return; Chapter 3. Securities are a Fair Gamble; Chapter 4. Types of Financial Securities; Chapter 5. Investment Tips versus an Efficient Random Walk; Chapter 6. Analysis for Buying a Stock; Part II: TAX CONSIDERATIONS; Chapter 7. Stocks versus Bonds; Chapter 8. Taxed and Tax Deferral Accounts
Chapter 9. Dividends versus Share RepurchasePart III: MARKET TIMING; Chapter 10. The Stock Market Level; Chapter 11. The Stock Market is Too High or Is It?; Chapter 12. Ten Subordinate Rules and Other Suggestions; Solutions to End of Chapter Questions; Solutions: Chapter 1; Solutions: Chapter 2; Solutions: Chapter 3; Solutions: Chapter 4; Solutions: Chapter 5; Solutions: Chapter 6; Solutions: Chapter 7; Solutions: Chapter 8; Solutions: Chapter 9; Solutions: Chapter 10; Solutions: Chapter 11; Solutions: Chapter 12; Glossary |
Record Nr. | UNINA-9910450683003321 |
Bierman Harold
![]() |
||
Hackensack, N.J., : World Scientific, c2007 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
The bare essentials of investing [[electronic resource] ] : teaching the horse to talk / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Hackensack, N.J., : World Scientific, c2007 |
Descrizione fisica | 1 online resource (231 p.) |
Disciplina | 332.024/01 |
Soggetto topico |
Investments
Finance, Personal |
ISBN |
1-281-12148-7
9786611121488 981-270-674-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Preface; An Explanation of the Book Title; Acknowledgments; Contents; Chapter 1. Three Basic Rules; Three Basic Rules; Three Real Life Stories; What are Our Objectives?; Some Basic Assumptions; A Fable; Summary; Questions; Part I: DIVERSIFY; Chapter 2. The Expected Return; Chapter 3. Securities are a Fair Gamble; Chapter 4. Types of Financial Securities; Chapter 5. Investment Tips versus an Efficient Random Walk; Chapter 6. Analysis for Buying a Stock; Part II: TAX CONSIDERATIONS; Chapter 7. Stocks versus Bonds; Chapter 8. Taxed and Tax Deferral Accounts
Chapter 9. Dividends versus Share RepurchasePart III: MARKET TIMING; Chapter 10. The Stock Market Level; Chapter 11. The Stock Market is Too High or Is It?; Chapter 12. Ten Subordinate Rules and Other Suggestions; Solutions to End of Chapter Questions; Solutions: Chapter 1; Solutions: Chapter 2; Solutions: Chapter 3; Solutions: Chapter 4; Solutions: Chapter 5; Solutions: Chapter 6; Solutions: Chapter 7; Solutions: Chapter 8; Solutions: Chapter 9; Solutions: Chapter 10; Solutions: Chapter 11; Solutions: Chapter 12; Glossary |
Record Nr. | UNINA-9910784041703321 |
Bierman Harold
![]() |
||
Hackensack, N.J., : World Scientific, c2007 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
The bare essentials of investing : teaching the horse to talk / / Harold Bierman, Jr |
Autore | Bierman Harold |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Hackensack, N.J., : World Scientific, c2007 |
Descrizione fisica | 1 online resource (231 p.) |
Disciplina | 332.024/01 |
Soggetto topico |
Investments
Finance, Personal |
ISBN |
1-281-12148-7
9786611121488 981-270-674-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Preface; An Explanation of the Book Title; Acknowledgments; Contents; Chapter 1. Three Basic Rules; Three Basic Rules; Three Real Life Stories; What are Our Objectives?; Some Basic Assumptions; A Fable; Summary; Questions; Part I: DIVERSIFY; Chapter 2. The Expected Return; Chapter 3. Securities are a Fair Gamble; Chapter 4. Types of Financial Securities; Chapter 5. Investment Tips versus an Efficient Random Walk; Chapter 6. Analysis for Buying a Stock; Part II: TAX CONSIDERATIONS; Chapter 7. Stocks versus Bonds; Chapter 8. Taxed and Tax Deferral Accounts
Chapter 9. Dividends versus Share RepurchasePart III: MARKET TIMING; Chapter 10. The Stock Market Level; Chapter 11. The Stock Market is Too High or Is It?; Chapter 12. Ten Subordinate Rules and Other Suggestions; Solutions to End of Chapter Questions; Solutions: Chapter 1; Solutions: Chapter 2; Solutions: Chapter 3; Solutions: Chapter 4; Solutions: Chapter 5; Solutions: Chapter 6; Solutions: Chapter 7; Solutions: Chapter 8; Solutions: Chapter 9; Solutions: Chapter 10; Solutions: Chapter 11; Solutions: Chapter 12; Glossary |
Record Nr. | UNINA-9910822019703321 |
Bierman Harold
![]() |
||
Hackensack, N.J., : World Scientific, c2007 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Beating the bear [[electronic resource] ] : lessons from the 1929 crash applied to today's world / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Santa Barbara, Calif., : Praeger, c2010 |
Descrizione fisica | 1 online resource (206 p.) |
Disciplina | 330.973/0916 |
Soggetto topico |
Stock Market Crash, 1929
Global Financial Crisis, 2008-2009 Bear markets - History Investments |
Soggetto genere / forma | Electronic books. |
ISBN | 0-313-38215-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910456391303321 |
Bierman Harold
![]() |
||
Santa Barbara, Calif., : Praeger, c2010 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Beating the bear [[electronic resource] ] : lessons from the 1929 crash applied to today's world / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Santa Barbara, Calif. : , : Praeger, , c2010 |
Descrizione fisica | 1 online resource (206 p.) |
Disciplina | 330.973/0916 |
Soggetto topico |
Bear markets - History
Global Financial Crisis, 2008-2009 Investments Stock Market Crash, 1929 |
ISBN |
979-84-00-61709-6
0-313-38215-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910781139803321 |
Bierman Harold
![]() |
||
Santa Barbara, Calif. : , : Praeger, , c2010 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Beating the bear : lessons from the 1929 crash applied to today's world / / Harold Bierman, Jr |
Autore | Bierman Harold |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Santa Barbara, Calif. : , : Praeger, , c2010 |
Descrizione fisica | 1 online resource (206 p.) |
Disciplina | 330.973/0916 |
Soggetto topico |
Bear markets - History
Global Financial Crisis, 2008-2009 Investments Stock Market Crash, 1929 |
ISBN |
979-84-00-61709-6
0-313-38215-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Intro -- Beating The Bear: Lessons from the 1929 Crash Applied to Today's World -- CONTENTS -- Acknowledgments -- Introduction -- 1. How High Is High? The Stock Markets in 1929 and 2008 -- 2. The Events Prior to the 1929 and 2008 Crashes -- 3. Market Myths in 1929 and 2008-2009 -- 4. The Fed's Role in Good Times and Bad -- 5. Practice for the October Crash: The Week of March 25, 1929 -- 6. The 1929 Market in Depth: The Ups and Downs of the 1929 Stock Market -- 7. The Great Crash of 2008: The 2008-2009 Market in Depth -- 8. Stopping the Speculators: Margin Buying, Pools, Trusts, Short Selling, and the 1929 Crash -- 9. The Senate Hearings of 1931 Concerning 1929 -- 10. Dispelling the Myths of 1929 -- 11. The U.S. Government Accuses . . . -- 12. The Prime Cause of the 1929 Crash: The Public Utility Sector -- 13. Lessons to Be Learned -- 14. Post-Crash Investment Strategies: Beating the Bear Market -- Notes -- Bibliography -- Index. |
Record Nr. | UNINA-9910813954103321 |
Bierman Harold
![]() |
||
Santa Barbara, Calif. : , : Praeger, , c2010 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Improving competitiveness of industry [[electronic resource] /] / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Singapore, : World Scientific, 2011 |
Descrizione fisica | 1 online resource (146 p.) |
Disciplina | 338.6048 |
Soggetto topico |
Industrial management
Competition, International |
Soggetto genere / forma | Electronic books. |
ISBN |
1-283-43364-8
9786613433640 981-4335-98-3 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | An agenda for increasing productivity: an introduction -- Corporate tax modification proposals -- Productivity and the net present value calculation -- A managerial incentive strategy for increased productivity -- Economic income -- Flexible wages: a wage plan for increased productivity -- Industrial democracy -- Correcting one problem: introducing present value depreciation -- Using earnings per share and stock prices to measure managerial performance -- Ten management errors -- Costs of capital by division -- Mergers, acquisitions, and LBOs -- Little differences and big results -- Scientific management -- Corporate strategies -- Achieving an improved competitive position. |
Record Nr. | UNINA-9910464527703321 |
Bierman Harold
![]() |
||
Singapore, : World Scientific, 2011 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|