Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 20: AOL Time Warner (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …began selling Internet account memberships in bulk at substantial discounts to corporate custom- ers, for distribution to their employees. AOL counted… …consequence of the fraud), the merged company dropped “AOL” from its corporate name. The move was widely seen as an admission that the 2001 merger had failed… …troubled internet unit, to make it an independent, publicly traded company. Over the years, the merger had become a sort of “anti- playbook” for corporate…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 21: HealthSouth (2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …into a computer program that created HealthSouth’s false consolidated corporate reports. While the scheme was ongoing, HealthSouth’s senior officers… …violating the Sarbanes-Oxley Act of 2002, the comprehen- sive corporate reform law enacted after the wave of scandals that followed the col- lapse of Enron… …of participating in the fraud. Scrushy’s acquittal was a big blow to prosecutors in the campaign against corporate fraud. Alice H. Martin, the lead…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 22: Symbol Technologies (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Holtsville, New York-based com- pany was more fittingly viewed as a classic case study in accounting fraud. “This was a veritable playbook of corporate… …. He fostered an aggressive “numbers driven” corporate culture obsessed with meeting financial pro- jections. To boost the company’s stock price, he…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 23: Computer Associates International (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …comprehensive obstruc- tion in the modern era of corporate crime,” said Eric Komitee, the U.S. attorney in charge of the case. In November 2006, Kumar was… …huge sen- tence,” said one expert in securities law. “It’s a reflection of how far the pendulum has swung against corporate executives.” Jack Coffee, a… …225 million to a restitution fund in order to compensate victims of the fraud. It also agreed to take various steps to strengthen its corporate…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …integrity of their customers or clients, respectively. “A glance at the Handelsregister (the German corporate register) would have been enough to see that…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 28: EM.TV (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …brothers were accused of knowingly emitting false half-year corporate financial reports in the summer of 2000. They were also charged with having presented…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 29: Infomatec (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …characteristics and functionalities professed in the prospectus and corporate literature. In September 2000, the district attorney’s office began an official…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 31: Bankgesellschaft Berlin (Germany, 2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …was one of Corporate Ger- many’s worst-ever performances. Without the state’s intervention, it would have led to Germany’s worst post-war financial… …, www.europa.eu/rapid/pressreleases, February 18, 2004 BGB considers suing auditors, Financial Times, April 1, 2004 Europe’s Enron: A lurid corporate scandal highlights the…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 32: Comroad (Germany, 2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …statements. At the very least, the case of Comroad accelerated the debate about Germany’s tepid oversight of financial markets and corporate conduct. In…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 33: Vivendi Universal (France, 2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …wave of accounting irregularities swept through Corporate America. Nevertheless, until then, most European inves- tors had thought that the really big… …corporate scandals were confined to America. But now the confidence crisis in the wake of the Enron and WorldCom frauds swept across the Atlantic, and stock… …. Having announced a EUR 13.6 billion loss for 2001 (the biggest loss in French corporate history), the company was teetering on the edge of bankruptcy. In… …cases. “Vivendi has to defend itself at a time when public anger over corporate fraud is running high, and juries are increas- ingly willing to hand out… …complex family holdings which traditionally dominated the French corporate world. Perhaps not surprisingly, Vivendi had not yet adopted US-GAAP as its…

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