[중급회계] 엔론사 분식회계(영문)

※ 미리보기 이미지는 최대 20페이지까지만 지원합니다.

분야
등록일
페이지/형식
구매가격
적립금

레포트 > 경제경영계열
2005.04.06
9페이지 / doc
800원
24원 (구매자료 3% 적립)

자료 다운로드 네이버 로그인

추천자료

엔론 스캔들(Enron Scandal) 영문

[경영학원론] K-MART K마트 파산 사례(영문)

[경영학] 퍼시픽 가스 앤드 일렉트릭(PG&E) 파산이 미국경제에 미친 영향(영문)

[국제정치의 이해] economic security

WorldCom 분식회계 사례(영문)

AES Corporation 경영사례(영문)

[경영학] 엔론 ENRON 분식회계 스캔들(영문)

[case study]영문 GE talent machine

영문 Fahrenheit 화씨 영화 대사

[미래에너지와환경] Strategy as Ecology

소개글

[중급회계] 엔론사 분식회계(영문)에 대한 자료입니다.

Introduction
Company Overview
Methodology: How did Enron Cook its Financial Statement?
Systemic Deficiency: Why didn’t watchdog bark?
Impact: What happened to stakeholders in the post-Enron era?
Sarbanes-Oxley Act 2002
Implication: What we learned from Enron Crisis

본문내용

Introduction
Formed in 1985 from a merger of Houston Natural Gas and Internorth, Enron Corporation was the first nationwide natural gas pipeline network. Over time, the firm’s business focus shifted from the regulated transportation of natural gas to unregulated energy trading markets. Enron thought that there was more money to be made in buying and selling financial contracts linked to the value of energy assets (and to other economic variables) than in actual ownership of physical assets.
Until late 2001, nearly all observers – including professional Wall Street analysts regarded this transformation as an outstanding success. Enron’s reported annual revenues grew from under $10 billion in the early 1990s to $101 billion in 2000, ranking it seventh on the Fortune 500.
In 2001, however, Enron eventually faced the ending of its glorious days. On October 16, Enron reported its first quarterly loss in 4 years, taking a charge against earnings of $1 billion for poorly performing businesses. On November 8, the company announced in a Securities and Exchange Commission (SEC) filing that it was restating its earnings since 1997 – reducing them by $586 million. On November 28, the major bond rating agencies downgraded Enron’s debt to below-investment-grade, or junk bond status. The company filed for Chapter 11 bankruptcy on December 2, 2001.

참고문헌

Reports
Ÿ 미국 경제 분식회계의 파장과 대응, 최희갑, 삼성경제연구소, 2002.7.3
Ÿ 분식회계와 미국식 경영의 동요, 문지원, 삼성경제연구소, 2002.7.31
Ÿ The Enron Collapse: An Overview of Financial Issues, Mark Jickling, CRS, 2002.3.28
Ÿ 엔론 사태 이후 미국식 기업감시시스템 어떻게 바뀌고 있나, 박상수, LG경제연구소, 2002.11.13
Ÿ 엔론사 파산이 던져준 교훈, 박상수, LG경제연구소,2002.1.30
Ÿ 해외 기업의 분식회계 동향과 국내 기업의 대응과제, 홍훈기, 대은경제리뷰, 2002.7-8
Ÿ The impact of Enron on Corporate Governance in Asia, David Kang, Vermont Law Review
Ÿ The Accounting Profession Post-Enron, Robert K. Elliot, KPMG(Retired), 2002.5.2
Ÿ REPORT OF INVESTIGATION OF ENRON CORPORATION AND RELATED ENTITIES REGARDING FEDERAL TAX AND COMPENSATION ISSUES, AND POLICY RECOMMENDATIONS, Staff of the JOINT COMMITTEE ON TAXATION, 2003.2
Ÿ United States Securities and Exchange Commission, form 10-Q,
Commission file of Enron Corp.

#the #of #and #to #in #Enron #The #that #for #its

오늘 본 자료

오늘 본 자료가 없습니다.

이 분야 인기자료

이 분야 신규자료