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商品編號: IMD164 出版日期: 2003/05/03 作者姓名: Hamilton, Stewart;Francis, Inna 商品類別: Other 商品規格: 26p 再版日期: 2004/04/14 地域: United States 產業: Utilities sector;Energy and natural resources sector 個案年度: 2001 - 2001
商品敘述:
Charts the collapse of Enron and examines the role of various parties, including senior management, the board, and the auditors. Also looks at complex structures and accounting policies used to inflate both revenues and profits artificially and to conceal these from shareholders and others. Brings out key learning points on risk management, corporate governance, ethics, and controls of a complex enterprise.
涵蓋領域:
Accounting procedures and policies;Accounting standards;Auditing;Balance sheets;Bankruptcy;Conflicts of interest;Corporate governance;Business ethics;Management control;Risk management;Business and government relations
相關資料:
Case Teaching Note, (IMD136), 7p, by Stewart Hamilton
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