| Similar Articles |
|---|
 |
CFO
August 1, 2002
Ronald Fink |
The Fear of All Sums To restore investor trust, many companies are disclosing more information, according to a CFO survey. But it may not be enough.   |
CFO
Andrew Osterland |
Reining In SPEs New rules for special-purpose entities may result in bigger corporate balance sheets. |
CFO
October 1, 2002
Tim Reason |
Reporting: See-Through Finance The market's distaste for complex financing could raise your company's cost of capital, even if you comply with new reporting rules. |
CFO
Andrew Osterland |
Commercial Paper Chase If banks have to come clean about their off-balance-sheet leverage, get ready to pay more for money. |
CFO
Ronald Fink |
Beyond Enron The fate of Andrew Fastow and company casts a harsh light on off-balance-sheet financing... |
| Knowledge@Wharton |
Oh, the Games Enron Played The Enron story is not simply a case of a lone company that played with fire and got burned. Enron was able to take enormous risks while keeping shareholders in the dark because it could exploit accounting loopholes for subsidiaries that are available to most publicly traded companies. |
CFO
March 1, 2003
Randy Myers |
Anxiety's Price New regulations call into question the value of off-balance-sheet financing, if only because of their impact on bankers' fees. |
| CFO |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
CFO
March 1, 2003
Ronald Fink |
What Goes Around Customer financing seemed like a smart move when times were good. Now, it's wreaking havoc on corporate balance sheets. |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
| CFO |
Pitt On The Spot Plus, trade-show taxes... split-dollar life insurance... our quarterly Global Confidence Survey... |
CFO
September 1, 2004
Tim Reason |
All in the Family FIN 46 made companies admit paternity of special purpose entities, but it also resulted in some surprise adoptions. As a result, some CFOs have found themselves saddled with unwelcome new responsibilities of corporate parenthood. |
CFO
January 1, 2003 |
Credit Watch S&P's Leo O'Neill to SEC: We are not the watchdogs. |
CFO
July 1, 2002 |
Take Me To Your Ledger Plus, good news for a hybrid tax shelter... why Americans don't invest abroad... NYSE wins a battle on Nasdaq's own turf... etc. |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
| Knowledge@Wharton |
Looking for Evidence of Accounting Chicanery? Try Digging Deeper Companies do not disclose financial improprieties in footnotes or in the Management's Discussion & Analysis section of a financial statement. Instead, the warning flags are buried in 10Ks and other financial reports... |
CFO
November 1, 2003 |
Citi's New Stance After more than a year of scandal and public penance, Citigroup CFO Todd Thomson is determined to rebuild the reputation of the financial-services giant. |
Salon.com
February 20, 2002
Dave Lindorff |
Chief fudge-the-books officer Enron CFO Andrew Fastow wasn't a renegade, he was just doing his job -- or, at least, he was doing precisely what today's CFOs are being told to do... |
Wired
February 2002
Adam Lashinsky |
The Post-Enron Economy Sometimes it takes a meltdown to force regulators into action... |
CFO
January 1, 2002 |
Wrong Numbers Company saves money by closely examining phone bills... Toxic collateralized debt obligations... Fastow's comments suggest that he bears some responsibility for Enron's collapse... Forward triangular mergers have become popular for avoiding capital gains taxes... etc. |
CFO
April 1, 2004
Ronald Fink |
Playing Favorites Why Alan Greenspan's Fed lets banks off easy on corporate fraud. |
CFO
September 1, 2002
Tim Reason |
The Uncertainty of Surety A pending face-off between bankers and insurers may put an end to a cheap source of credit enhancement. |
HBS Working Knowledge
July 7, 2008
Martha Lagace |
Innovation Corrupted: How Managers Can Avoid Another Enron Companies can take steps to help senior executives avoid the two sources of leadership failure at Enron: personal opportunism and flights to utopianism. |
The Motley Fool
June 6, 2006
Joseph Khattab |
The Next Enron Cash is king. Despite what some business execs want you to believe, cash pays the bills -- accounting earnings do not. Cash flow is much more difficult to manipulate than earnings, which makes it a better analysis tool for investors. |
CFO
October 1, 2002
Julia Homer |
How Did We Get Here? Much of what happened in the 1990s also happened in the 1980s. Here's hoping we don't do it again. |
The Motley Fool
October 2, 2008
Alex Dumortier |
Mark-to-Market Accounting: What You Should Know How does it work, and why is Congress pushing to suspend it? |
| CFO |
Bad Sign Fraud comes in all sizes... Plus, companies beat lawmakers to the punch by revamping 401(k) policies; net present value for dummies, a return to normalcy and cash flow; and more... |
BusinessWeek
June 12, 2006
Michael Orey |
Enron's Last Mystery Was Enron's law firm, Vinson & Elkins, as blind to the company's shenanigans as it maintains? Internal messages suggest the firm doubted the legitimacy of some of Enron's business practices. |
| Knowledge@Wharton |
The Changing Role of the CFO Companies are once again demanding hardcore accounting, financial reporting and risk-management skills. This represents a shift back to the roots of the CFO position... |
HBS Working Knowledge
July 21, 2006
Malcolm S. Salter |
Enron Jury Sent the Right Message The most noteworthy message of the Enron trial is that corporate executives can be convicted in a court of law for a pattern of deception that may or may not be illegal. |
Salon.com
November 9, 2001
Andrew Leonard |
Enron, we hardly knew ye Ironically, only one thing could have saved the now-imploding corporate poster child for deregulation: Tougher regulations requiring more financial "transparency"... |
| Knowledge@Wharton |
Bringing Good Things to GE: Now It's Jeff Immelt's Turn At General Electric Co. managers are groomed for meticulous corporate planning. But in his first months as chief executive of the world's most valuable company, Jeffrey R. Immelt has had more than his share of surprises... |
Real Estate Portfolio
May/Jun 2002
William D. Sanders |
Working Toward Improved Disclosure Every publicly traded real estate company shares the responsibility to provide clear, transparent financial information to investors... |
The Motley Fool
March 30, 2006
Robert Aronen |
Enron Still Matters Enron was a catastrophe in the public markets. Individual investors should take a hard look at the trial so they know what happened and how it came to be, with the intent of learning to avoid companies that exhibit the same characteristics in the future. |
Entrepreneur
September 2002
C.J. Prince |
Woe is the CFO These days, CFO may have more responsibility than the acronym was meant to handle. Does yours have what it takes to handle the scrutiny and the pressure? |
Salon.com
February 5, 2002
Damien Cave |
Risky business How did Enron break into the elite Wall Street world of credit derivatives? |
Fast Company
May 2002
John Ellis |
Wall Street's Den of Thieves If you follow the trail of deceit from Enron to its natural lair, it only leads to one destination: Wall Street. Here's why... |
| Knowledge@Wharton |
Enron's Board Gives Black Eye to Efforts Aimed at Improving Corporate Governance By not keeping Enron from barreling down the wrong track to a rendezvous with catastrophe, the board has given a black eye to efforts by other American firms to improve corporate governance in recent years... |
U.S. Banker
January 2002 |
Beware the Syndicators Citigroup and J. P. Morgan Chase & Co., which syndicated billions of dollars of loans to Enron, should have known the truth about Enron�'s condition, and should not have had to depend on outside accountants or on the various rating agencies... |
Salon.com
June 26, 2002
Damien Cave |
Foxes guarding the chicken coop President Bush's nominees to the agency that should have regulated Enron's derivatives trading instead helped write the rules that let the company do whatever it wanted in the first place. |
Salon.com
January 19, 2002
Andrew Leonard |
Capitalist pigs The sordid tales of Enron plutocrats looting the company of its treasure as their employees and shareholders faced ruin are enough to turn you into a class warrior... |
CFO
December 1, 2003
Roy Harris |
Lights! Camera! Action! Buying Universal puts GE in the movie business. Its plan for synergies might make a good screenplay. |
Fast Company
March 2002
John Ellis |
Life After Enron's Death Preventing another Enron means understanding what really went wrong. That means understanding transparency, opportunity, and speed... |
Salon.com
January 15, 2002
Andrew Leonard |
Ken Lay: "There are no accounting issues" Even as an executive was warning Enron's CEO of impending problems, he was telling the press that all was well... |
| Knowledge@Wharton |
Abuse of Power: How Manipulative Trading Undermined Energy Deregulation At its height, Enron dominated -- and arguably even helped create -- the energy trading industry. So perhaps it should come as no surprise that Enron's demise is creating as many waves as its successes. |
Fast Company
May 2002
Charles Fishman |
What If You'd Worked at Enron? We've all heard the same Enron story: executives at the top behaving badly, victims at the bottom losing their savings. But the truth is in the middle... |
Salon.com
January 29, 2002
Jake Tapper |
How to be an Enron millionaire According to former colleagues, two executives reaped million-dollar windfalls by investing $6,000 apiece in the company's partnership scam. A case study in corporate rot... |
Salon.com
October 8, 2002
Andrew Leonard |
In greed we trusted Robert Bryce's Enron book entertainingly chronicles fraudulent excesses and office sex. But was Enron a fluke -- or capitalism taken to its logical extreme? |
U.S. Banker
January 2002 |
Trust Big Accounting Firms? Arthur Andersen, the huge accounting firm, hides behind legal technicalities to excuse itself for approving Enron's financial statements. Rather than working for shareholders and investors as it is supposed to, Andersen seems to have done whatever Enron's management wanted it to... |
The Motley Fool
March 10, 2004
Bill Mann |
General Electric Issues Equity?! When debt financing is the next best thing to free money, GE dilutes shareholders instead. In a surprise offering, General Electric announced on Monday that it was pricing 119 million shares of its stock at $31.83 to raise $3.8 billion for the company's planned takeover of some Vivendi assets. |
