Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …com- pany), and (2) the independent owner exercised control of the SPE. In those cir- cumstances, a company could record gains and losses on transactions… …CalPERS had joint control of the partnership, Enron did not consolidate Jedi into its group financial statements. In 1997, Enron wanted to form another… …Kopper, was made Chewco’s “third party equity owner” and manager instead. While it is not clear if the “control require- ment” was circumvented, Chewco… …. Companies 90 spending the rest of his life in prison, Lay said after the verdict: “We believe that God in fact is in control, and indeed he does work… …, Mason/Ohio 2004, p. 2 Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New Jersey 2006, pp. 10–11…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Canada as “just in time” suppliers for distributors. These just in time operations were not under the control of the distributors; the number of…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Internal Control, Hoboken/New Jersey 2006, p. 159 Krishnan, Sudha: Revenue Recognition Fraud or Error – The Case of MicroStrategy, Inc…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 14: Dynegy (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …ultimately given a 15-month prison term. Helen Sharkey, a mem- ber of Dynegy’s risk control and deal structure group, had to spend 30 days in jail. The third…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 22: Symbol Technologies (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …: Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New Jersey 2006, pp. 152–155 Securities and…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 26: Juergen Schneider (Germany, 1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …face of failure. Juergen Schneider had kept close control of his property holdings. Because the Schneider group was organized as a limited liability…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …simple. Some 300 drilling systems did actually exist, but indi- vidual machines were sold and re-leased several times over (to companies under the control…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 19: Adelphia Communications (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Rigases used their domination and control of Adelphia, and their isolation from the scrutiny of the outside world, to engage in one of the largest schemes… …, Mason/Ohio 2004, pp. 235–236 Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New Jersey 2006…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 35: Parmalat (Italy, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …remained a family- owned business, with 51% of the shares under the control of Calisto Tanzi and his family. Some of the new markets that Parmalat entered… …who on the one hand wanted his company to grow into a global giant but on the other hand wanted it to remain under family control. A Milan judge…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 44: Satyam Computer Services (India, 2009)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …four-and-a-half-page letter to the board (that was distributed by the Bombay Stock Exchange), he de- scribed a small discrepancy that grew beyond his control. “What… …, the Indian govern- ment took control of Satyam. With the company’s liquidity not being very encour- aging, the government tried to stabilize Satyam…