新西兰thesis代写

新西兰皇后镇论文代写:安然丑闻

新西兰皇后镇论文代写:安然丑闻

公司的雇员与其他公司签订了罢工的交易,而不太注意未来的现金流量。这是这样做的,他们可以有一个很好的绩效考核,并获得丰厚的奖金奖励。该公司支付了巨大的注意力,以提高股票的价格,不论如何,这是用来这样做的。公司已将股票代码几乎到处都可以看到所有的员工,他们会开始提高股票价格。公司表现出虚高的收益,从而提高股票价格。该公司相信,保持员工快乐并因此开始分配股份,员工自己只在原始思维(咖啡小,2003)。
安然被认为有最好的财务风险管理工具。长期固定的承诺予以对冲,使公司在价格异常波动的未来。本公司使用衍生工具肆意使用,并使用相同的专用实体。有这么多的特殊用途的实体,在现实中,该公司是对冲风险,对一个特殊用途的实体,这些实体并没有真正存在。
为公司的整体失败的另一个原因是,审计事务所进行审计的公司而毫无根据的标准。审计事务所叫Arthur Anderson,收到了大量来自公司的审计和咨询服务。后来据说Arthur Anderson要么缺乏专业知识来进行审计的公司或缺乏专业知识复习特殊实体、衍生品等进行安然(布拉顿,2001)。
安然聘请的会计师是他们领域中最好的会计师。这些会计师是会计人员在制定会计准则与财务会计准则委员会中发挥了重要作用。这些会计师主要看在一般公认会计原则的漏洞,试图拯救安然的钱。有几个操作,以增加公司的收入,这将进一步有助于提高股票价格(咖啡小,2003)。
后来得知乔林是错误的,Arthur Anderson删除了将近三万的电子邮件和有切碎的几个文件为掩盖犯罪。

新西兰皇后镇论文代写:安然丑闻

The employees in the company started striking deals with other companies without paying much attention to the future cash flows. This was done so that they could have a good performance review and to get rewarded with fat bonuses. The company paid huge attention towards increasing the prices of the stocks irrespective of the ways which were used to do so. The company has placed stock tickers almost everywhere which would be seen by all the employees and they would start working towards increasing the stock prices. The company showed inflated earnings so as to increase the stock prices. The company believed in keeping its employees happy and hence started allotting shares to them so that the employees engaged themselves only in original thinking (Coffee Jr., 2003).
Enron was believed to have the best financial risk management tool. The long term fixed commitments were to be hedged so as to equip the company against the abnormal fluctuation of prices in future. The company used derivatives recklessly and used special purpose entities for the same. There were so many special purpose entities that in reality the company was hedging risk against one of the special purpose entities only and these entities did not really exist.
Another reason for the company’s overall failure was that the audit firm which applied baseless standards while auditing the company. The audit firm named Arthur Anderson, received a hefty amount from the company for the audit and consulting services. Later it was believed that Arthur Anderson either lacked to expertise to carry out audit for a company or it lacked the expertise to review the special entities, derivatives etc which were used by Enron (Bratton, 2001).
The accountants which were hired by Enron were the best ones in their field. These accountants were the accountants who had played a vital role in developing accounting rules with the Financial Accounting Standards Board. These accountants majorly looked for the loopholes in the Generally Accepted Accounting principles and tried to save Enron’s money. There were several manipulations made so as to increase company’s earning which would further help in increasing the share prices (Coffee Jr., 2003).
Later when it was known that Anderson was at fault, the Arthur Anderson deleted nearly thirty thousand emails and had shredded several documents as a cover up against the crime.