Case Study

The Enron collapse

26 pages
March 2003
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
World/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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