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    Case Study

    The Enron collapse

    By Stewart Hamilton and Inna Francis
    26 pages
    March 2003
    Order this case study
    Reference: IMD-1-0195

    This case charts the collapse of Enron, examines the role of various parties including senior management, the board and the auditors. It also looks at the complex structures and accounting policies used to artificially inflate both revenues and profits, and to conceal these from shareholders and others. It brings out key learning points on risk management, corporate governance, ethics and controls of a complex enterprise.

    Keywords
    Corporate Governance, Energy Trading, Energy
    Settings
    Global, United States of America
    Enron
    2001
    Type
    Published Sources
    Copyright
    © 2003
    Available Languages
    English, Spanish, Japanese, Russian, Portuguese
    Related material
    Teaching note
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