Enron unravelled

The EBF site is dead. If you click through you will be taken to the Internet Archive site to find an archived copy.

This is an edited version of a new case study written primarily for classroom discussion. In this shortened form, supplemented by a commentary on the corporate governance implications by Matthew Allen, it provides insights for EBF readers into – among other things – financial engineering as a means of supporting the share price, the reporting of financial exposure, and the need for independent audit oversight to protect shareholders. The case won the European Case Clearing House/ Business WeekEuropean Case Award 2004 in the Finance, Accounting and Control category.

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