Congressional Research Service Reports - 14 Matching Results

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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 recei… more
Date: March 19, 2002
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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 recei… more
Date: March 28, 2002
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Financing

Description: This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competi… more
Date: March 21, 2002
Creator: Cantor, Joseph E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Finance Reform: A Legal Analysis of Issue and Express Advocacy

Description: Issue advocacy communications have become increasingly popular over the federal election cycles. Often these advertisements could be interpreted to favor or disfavor certain candidates, while also serving to inform the public about a policy issue. However, unlike communications that expressly advocate the election or defeat of a clearly identified candidate, the Supreme Court has ruled that issue ads are constitutionally protected First Amendment speech and cannot be regulated in any manner. Ac… more
Date: March 15, 2002
Creator: Whitaker, L. Paige
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Enron Bankruptcy and Employer Stock in Retirement Plans

Description: This report describes the current laws governing the holding of employer stock in employee retirement plans and summarizes some key policy questions that pension analysts have raised about holding such stock in defined contribution retirement plans.
Date: March 11, 2002
Creator: Purcell, Patrick J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Employer Stock in Retirement Plans: Bills in the 107th Congress

Description: In the wake of the bankruptcy of Enron Corporation, numerous bills have been introduced in the 107th Congress with the intent of protecting workers from the financial losses that employees risk when they invest a large proportion of their retirement savings in securities issued by their employers. Legislative proposals include some that would directly regulate the proportion of employees’ retirement savings that can be comprised of employer securities, and others that would encourage education … more
Date: March 28, 2002
Creator: Purcell, Patrick J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Railroad Safety Program and Reauthorization Issues

Description: The Federal Railroad Administration of the U.S. Department of Transportation is the primary federal agency that promotes and regulates railroad safety. To implement its safety responsibilities, the Federal Railroad Administration uses numerous strategies including the Safety Assurance and Compliance Program, field inspections; and to help improve its regulations, the administration uses the Railroad Safety Advisory Committee. This report contains information on the Federal Railroad Administrati… more
Date: March 22, 2002
Creator: Rothberg, Paul F. & Williamson, John
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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