The Enron Collapse: An Overview of Financial Issues

Jickling, Mark

Library of Congress. Congressional Research Service.

关键词: Finance;    Securities regulation;   

RP-ID  :  RS21135
RP-ID  :  RS21135 2003-01-30

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report briefly examines the accounting system that failed to provide a clear picture of the firm’s true condition, the independent auditors and board members who were unwilling to challenge Enron’s management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron’s business. The report also describes related legislation that has received floor or committee action and will be updated regularly.