The Enron Collapse: An Overview of Financial Issues

Description:

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.

Creator(s):
Creation Date: September 18, 2002
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
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Publisher Info:
Place of Publication: Washington D.C., USA
Date(s):
  • Creation: September 18, 2002
Description:

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.

Physical Description:

6 pages.

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Subject(s):
Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
Identifier:
Resource Type: Report
Format: Text