Extent:
Online-Ressource (770 p)
Type of publication: Book / Working Paper
Language: English
Notes:
Description based upon print version of record
Cover; Half Title; Title Page; Copyright Page; Table of Contents; Preface; Acknowledgments; Introduction; I. The Stock Market Bubble and Enron; 1. The Stock Market Bubble; Financial Markets; The Market Boom; Raising All Boats; Run-Up in IPO Prices; Structured Finance; Collateralized Debt Obligations; New Instruments; Commodities Futures Modernization; Traditional Markets; Electronic Communications Networks; Broker-Dealers; Merger Activity; Fraud and Abuses; Fraud Schemes; Ponzi Schemes; Electronic Fraud; Pump and Dump Schemes; Other Problems; Executive Compensation; Expensing Options
Attacks on the MarketsThe First Attack; The Market Reacts; The Fed Reverses Course; Economic Decline; The Damage Is Done; Deficits and International Problems; Prelude to September 11; The 9/11 Attack; Restarting Wall Street; Coping With Terror; 2. The Enron Corp.; A Company Is Born; Creating a Name; Enron's Management; Jeffrey Skilling; Andrew Fastow; Enron Values; Pipeline Operations; Deregulation; Trading Operations; Mark-to-Market; Wind Farms; Foreign Operations; Foreign Problems; Enron Growth; Enron Online; Electricity Market; Broadband; Merchant Investments; Financial Results
Fancy FinanceHalcyon Days; An Icon; Special Purpose Entities; Securitizing the Balance Sheet; Cactus and JEDI; Beneath the Mask; Enron Fails; The Death Spiral; Sherron Watkins; Accounting Disclosures; LJM; New Power Company; Implosion; Chewco; Whitewing; Influence Fails; Death Throes; Bankruptcy; The Powers Report; Media Circus; Congressional Hearings; 3. The Enron Scandal; Enron Finance; The SPEs; Debt and Equity; Nikita, Backbone, and Others; Blockbuster; Business Model and Disclosure; Executive Bonuses and Stock Sales; Employee Losses; Lockdown; Other 401(k) Problems
Prosecution of Enron ExecutivesOther Abuses; Andrew Fastow; Extorting a Guilty Plea; Lea Fastow; Other Defendants; Kenneth Lay; Jeffrey Skilling; Bank Involvement; Prepaid Forward Transactions; The Prepays; The Sureties; Citigroup; Liability of Financial Institutions; Merrill Lynch; Other Institutions; California Trading Scandals; California Deregulates; Flawed System; Enron Games the Market; Crimes and Investigations; Round-Trip Trades; II. Full Disclosure and the Accountants; 4. Full Disclosure; Full Disclosure Background; Disclosure History; The Panic of 1907; Federal Actions
Blue-Sky LawsThe Stock Market Crash of 1929; Franklin D. Roosevelt; Laying the Groundwork for Full Disclosure; The Securities Act of 1933; The Securities Exchange Act of 1934; The Accountants as Gatekeepers; Disclosure Requirements; FASB; Certification; Early Accounting History; Accounting in Great Britain; British Accountants Move to America; Homegrown Accounting; Licensing Accountants; Accountants' Liability; Accounting Shortcomings; Accounting Problems Spread; Flaws in Full Disclosure; Accounting Reform Efforts; The Metcalf Report; The Cohen Committee; The Treadway Commission
Financial Scandals Embroil the Accountants
ISBN: 978-0-7656-1583-1 ; 978-1-317-47816-4 ; 978-0-7656-1583-1
Source:
ECONIS - Online Catalogue of the ZBW
Persistent link: https://www.econbiz.de/10012678965