메뉴 건너뛰기




Volumn 31, Issue 9, 2005, Pages 5-28

The enron fallout: Was enron an accounting failure?

Author keywords

Credit worthiness; Deregulation; Financial analysis; SPEs; Transparency

Indexed keywords


EID: 85016225162     PISSN: 03074358     EISSN: 17587743     Source Type: Journal    
DOI: 10.1108/03074350510769839     Document Type: Article
Times cited : (5)

References (54)
  • 3
    • 85016177486 scopus 로고    scopus 로고
    • Associated Press, The New York Times (September 23)
    • Associated Press (2002) ‘Energy company withheld gas supplies to California’, The New York Times (September 23), http://www.nytimes.comlaponlinelbusiness/AP-N atural-Gas-Prices.html.
    • (2002) Energy Company Withheld Gas Supplies to California
  • 5
    • 3042623329 scopus 로고    scopus 로고
    • Enron offered management aid to companies
    • (April 10), 2002CL
    • Barboza, D. (2002) ‘Enron offered management aid to companies’, New York Times (April 10), 2002, p. CL
    • (2002) New York Times
    • Barboza, D.1
  • 6
    • 85016175377 scopus 로고    scopus 로고
    • Andersen memo
    • (February)
    • Bass, C.E. (2000) ‘Andersen memo’, US House of Representatives (February), http://en-ergycommittee.house.gov.
    • (2000) US House of Representatives
    • Bass, C.E.1
  • 8
    • 85016210785 scopus 로고    scopus 로고
    • Enron whos who: Lord Wakeham.’
    • BBC (2002) ‘Enron who’s who: Lord Wakeham.’ BBC News, http://news.bbc.co.uk/hi/english/static/in depth/business/2002/enron/26.stm.
    • (2002) BBC News
  • 9
    • 84873986696 scopus 로고    scopus 로고
    • Cali fornia power failures linked to energy companies
    • September 18
    • Broder J. (2002) ‘Cali fornia power failures linked to energy companies’, The New York Times, (September 18), http://www.nytimes.comI2002/09/18/national/18ENER.html.
    • (2002) The New York Times
    • Broder, J.1
  • 10
    • 3142695028 scopus 로고    scopus 로고
    • Peter Fitzgeralds different drummer’
    • (April 22)
    • Cohn, L. (2002) ‘Peter Fitzgerald’s different drummer’, Business Week (April 22), p. 91.
    • (2002) Business Week , pp. 91
    • Cohn, L.1
  • 11
    • 85016167084 scopus 로고    scopus 로고
    • Andersen memo
    • (October 15)
    • Duncan, D. (2001) ‘Andersen memo’, US House of Representatives (October 15), http://energycommittee.house.gov
    • (2001) US House of Representatives
    • Duncan, D.1
  • 15
    • 85016226750 scopus 로고    scopus 로고
    • Norwalk, CT: Financial Accounting Standards Board
    • EITF (1998) Emerging Issues Task Force Issue No. 98-10: Accounting for Contracts Involved in Energy Tradtng and Risk Management Activities, Norwalk, CT: Financial Accounting Standards Board.
    • (1998)
  • 17
    • 84986010244 scopus 로고    scopus 로고
    • Enrons SPE transactions raise questions on roles of executives’
    • Emshwiller, J. (2002) ‘Enron’s SPE transactions raise questions on roles of executives’, The Wall Street Journal, http://online.wsj.com/artic1e/O,,SB10333332677099l5353,00.html?mod=home whats newsus.
    • (2002) The Wall Street Journal
    • Emshwiller, J.1
  • 19
    • 85016180965 scopus 로고    scopus 로고
    • Enron and Portland General announce pro-competitive merger
    • July 22
    • Enron Corp. (1996) ‘Enron and Portland General announce pro-competitive merger’, Enron Corp. Press Release (July 22), http://www.enron.com/corp/pressroom/releases/1996Z89pge.html.
    • (1996) Enron Corp. Press Release
  • 20
    • 85016190571 scopus 로고    scopus 로고
    • Enron, Sierra Pacific terminate agreement to sell Portland General Electric
    • April 26
    • Enron Corp. (2001) ‘Enron, Sierra Pacific terminate agreement to sell Portland General Electric’, April 26, Enron Corp. Press Release, http://www.enron.com/corp/pressroom/re-leases/2001/ene/37-PGETermination-04-26-01LTR.html.
    • (2001) Enron Corp. Press Release
  • 21
    • 85016179761 scopus 로고    scopus 로고
    • News and pressroom
    • Enlon Corp. (2002) ‘News and pressroom’, Enron.com, http://www.enron.com/press-room.
    • (2002) Enron.Com
    • Corp, E.1
  • 37
    • 3042790964 scopus 로고    scopus 로고
    • The evolving accounting standards for special pur-pose entities and consolidations
    • Hartgraves, A. and Bentson, G. (2002) ‘The evolving accounting standards for special pur-pose entities and consolidations’, Accounting Horizons, Vol. 16, No. 3, pp. 245-258.
    • (2002) Accounting Horizons , vol.16 , Issue.3 , pp. 245-258
    • Hartgraves, A.1    Bentson, G.2
  • 40
    • 85016170368 scopus 로고    scopus 로고
    • Collapse of Enron May Reshape the Battlefield of Deregu-lation
    • (December 4)
    • Kahn, J. and Gerth, I. (2001) ‘Collapse of Enron May Reshape the Battlefield of Deregu-lation’, New York Times, (December 4), http://www.nytimes.com/2001/12/04/busi-ness/04DERE.html.
    • (2001) New York Times
    • Kahn, J.1    Gerth, I.2
  • 41
    • 84986011995 scopus 로고    scopus 로고
    • Exemption won in 1997 set stage for Enron woes
    • (January 23)
    • Labaton, S. (2002a) ‘Exemption won in 1997 set stage for Enron woes’, The New York Times, (January 23), http://www.nytimes.com/2002/0 1123/business/23 EXEM.html.
    • (2002) The New York Times
    • Labaton, S.1
  • 42
    • 84986060540 scopus 로고    scopus 로고
    • Hurdles seen for audit changes
    • (January 24)
    • Labaton, S. (2002b) ‘Hurdles seen for audit changes’, The New York Times, (January 24), http://www.nytimes.com/2002/0 1/24/business.
    • (2002) The New York Times
    • Labaton, S.1
  • 43
    • 27844578600 scopus 로고    scopus 로고
    • Regulations under the Sarbanes-Oxley Act
    • (October)
    • Miller, R. and Pashkoff, P. (2002) ‘Regulations under the Sarbanes-Oxley Act’, Journal of Accountancy, (October), Vol. 194, No. 4, pp. 33-37.
    • (2002) Journal of Accountancy , vol.194 , Issue.4 , pp. 33-37
    • Miller, R.1    Pashkoff, P.2
  • 44
    • 85016206285 scopus 로고    scopus 로고
    • Evidence proving fraud may turn out to be elusive
    • (January 30)
    • Noms, F. and Eichenwald, K. (2002) ‘Evidence proving fraud may turn out to be elusive’, New York Times, (January 30), http://www.nytimes.com/200230/business/30TIES.html.
    • (2002) New York Times
    • Noms, F.1    Eichenwald, K.2
  • 45
    • 0010767855 scopus 로고
    • Accounting for securitizations
    • Perry, R. (1993) ‘Accounting for securitizations’, Accounting Horizons, Vol. 7, No. 3, pp. 71-92.
    • (1993) Accounting Horizons , vol.7 , Issue.3 , pp. 71-92
    • Perry, R.1
  • 49
    • 85016223873 scopus 로고    scopus 로고
    • Fancy finances were key to Enrons success and now to its distress’
    • (November 8), p. A-I
    • Smith, R. and Emshwiller, J.E. (2001) ‘Fancy finances were key to Enron’s success and now to its distress’, Wall Street Journal, (November 8), p. A-I.
    • (2001) Wall Street Journal
    • Smith, R.1    Emshwiller, J.E.2
  • 50
  • 51
    • 85016177045 scopus 로고    scopus 로고
    • Strategic Management Wharton, Knowledge Wharton
    • Strategic Management Wharton (2002) ‘Oh, the games Enron played’, Knowledge Wharton, http://knowledge.wharton.upenn.edu/category.cfm?catid=7andnum=3.
    • (2002) Oh, the Games Enron Played
  • 52
    • 85016198133 scopus 로고    scopus 로고
    • ‘Letter to Mr. Jeffrey Skilling c/o Bruce A. Hiler, Esq. O’Melveny & Myers, LLP’, Committee on Energy and Commerce News Release, (February 28)
    • Tauzin, W.J., Dingell, J.D. and Greenwood, J.C. (2002) ‘Letter to Mr. Jeffrey Skilling c/o Bruce A. Hiler, Esq. O’Melveny and Myers, LLP’, Committee on Energy and Commerce News Release, (February 28), http://energycommittee.house.gov.
    • (2002)
    • Tauzin, W.J.1    Dingell, J.D.2    Greenwood, J.C.3
  • 53
    • 0041466680 scopus 로고
    • Bidding farewell to the social costs of electricity production: Pricing alternatives to energy under the Public Utility Regulatory Policies Act
    • (Summer)
    • Vanderlinden, RL. (1988) ‘Bidding farewell to the social costs of electricity production: pricing alternatives to energy under the Public Utility Regulatory Policies Act’, The Journal of Corporation Law (Summer), pp. 1011-1050.
    • (1988) The Journal of Corporation Law , pp. 1011-1050
    • Vanderlinden, R.L.1
  • 54
    • 4243479541 scopus 로고    scopus 로고
    • Basic principles of accounting tripped Enron
    • November 12
    • Weil J. (2001) ‘Basic principles of accounting tripped Enron’, Wall Street Journal (November 12), p.C-l.
    • (2001) Wall Street Journal , pp. C-l
    • Weil, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.