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Volumn 25, Issue 4, 2006, Pages 465-484

Fair-value accounting: A cautionary tale from Enron

Author keywords

Enron; Fair value accounting

Indexed keywords


EID: 33745043604     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2006.05.003     Document Type: Article
Times cited : (113)

References (19)
  • 1
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    • Batson, N., 2002. First interim report of Neal Batson, court-appointed examiner. United States Bankruptcy Court, Southern District of New York. In: re: Chapter 11 Enron Corp., et al., Debtors, Case No. 01-16034 (AJG), Jointly Administered, September 22.
  • 2
    • 33745121418 scopus 로고    scopus 로고
    • Batson, N., 2003a. Second interim report of Neal Batson, court-appointed examiner. United States Bankruptcy Court, Southern District of New York. In: re: Chapter 11 Enron Corp., et al., Debtors, Case No. 01-16034 (AJG), Jointly Administered, January 21.
  • 3
    • 33745148863 scopus 로고    scopus 로고
    • Batson, N., 2003b. Final report of Neal Batson, court-appointed examiner, United States Bankruptcy Court, Southern District of New York. In: re: Chapter 11 Enron Corp., et al., Debtors, Case No. 01-16034 (AJG), Jointly Administered, November 21.
  • 4
    • 29344471516 scopus 로고    scopus 로고
    • The regulation of accountants and public accounting before and after Enron
    • Benston G.J. The regulation of accountants and public accounting before and after Enron. Emory Law Journal 52 Summer (2003) 1325-1351
    • (2003) Emory Law Journal , vol.52 , Issue.Summer , pp. 1325-1351
    • Benston, G.J.1
  • 5
    • 33745160936 scopus 로고    scopus 로고
    • The role and limitations of financial accounting and auditing for financial market discipline
    • Curt Hunter W. (Ed), MIT Press, Cambridge, MA
    • Benston G.J. The role and limitations of financial accounting and auditing for financial market discipline. In: Curt Hunter W. (Ed). Market Discipline: The Evidence Across Countries and Industries (2004), MIT Press, Cambridge, MA 303-321
    • (2004) Market Discipline: The Evidence Across Countries and Industries , pp. 303-321
    • Benston, G.J.1
  • 8
    • 0036704563 scopus 로고    scopus 로고
    • Understanding Enron: 'It's about the Gatekeepers, Stupid'
    • Coffee Jr. J.C. Understanding Enron: 'It's about the Gatekeepers, Stupid'. Business Law Journal 57 (2002) 1403-1410
    • (2002) Business Law Journal , vol.57 , pp. 1403-1410
    • Coffee Jr., J.C.1
  • 10
    • 33745160270 scopus 로고    scopus 로고
    • Financial Accounting Standards Board, 2005. Project Updates, Fair Value Measurements. May 2. Available from: .
  • 13
    • 33745141795 scopus 로고    scopus 로고
    • National Venture Capital Association, undated. The Venture Capital Industry - An Overview. Downloaded on May 18, 2005. Available from: .
  • 14
    • 33745123206 scopus 로고    scopus 로고
    • Partnoy, F., 2002. Testimony of Frank Partnoy Professor of Law, University of San Diego School of Law. Hearings before the United States Senate Committee on Governmental Affairs, January 24.
  • 17
    • 33745140420 scopus 로고    scopus 로고
    • US Senate, 2002. The role of the board of directors in Enron's collapse. Report Prepared by the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, 107th Congress 2nd Session, Report 107-70, July 8.
  • 18
    • 28844444748 scopus 로고    scopus 로고
    • Accounting professionalism - They just don't get it
    • Wyatt A.R. Accounting professionalism - They just don't get it. Accounting Horizons 18 March (2004) 45-54
    • (2004) Accounting Horizons , vol.18 , Issue.March , pp. 45-54
    • Wyatt, A.R.1
  • 19
    • 77249126907 scopus 로고    scopus 로고
    • How the US accounting profession got where it is today: Parts I and II
    • 267-301
    • Zeff S. How the US accounting profession got where it is today: Parts I and II. Accounting Horizons 17 September/December (2003) 189-205 267-301
    • (2003) Accounting Horizons , vol.17 , Issue.September-December , pp. 189-205
    • Zeff, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.