The Collapse of Enron Corporation : Fraud Perspective

The paper examines the red flags that might have signaled the collapse of Enron Corporation which an astute reader should have noted. Various financial models that can detect earnings manipulation and inflation of assets and revenues have been applied in this examination. The paper links the collapse of Enron to the massive manipulation of earnings, some of which was carried out by the use of activities of Special Purpose Entities (SPEs)

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Year of publication:	2010
Authors:	Wayo, Mahama
Publisher:	[2010]: [S.l.] : SSRN
Subject:	Betrug \| Fraud \| Wirtschaftskriminalität \| Economic crime \| Corporate Governance \| Corporate governance \| Insolvenz \| Insolvency \| Bilanzierungsgrundsätze \| Accounting standards \| Elektrizitätswirtschaft \| Electric power industry \| Bilanzdelikt \| Accounting fraud \| Wirtschaftsprüfung \| Financial audit

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