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분야
pptx2.Background
3.Financial Reporting Issues
-Mark-to-Market Accounting
-Off-the-Books Entities
4.Relatives and Doing Business
5.Discussion
World’s largest energy company (2001)
In Fortune Magazine’s 100 best companies to work for
Downgraded company’s debt to ‘junk’ grade and Enron files for bankruptcy (2001) Enron Scandal
Kenneth Lay merged two gas pipelines, Houston Natural Gas and Internorth and formed Enron
Became the largest energy trader in the world
Online trading of energy – a Wall Street for energy contracts
Shares were selling at $85 each (2000)
Unsuccessful diversification (Brazil and India)
