Sox and backdating

Many experts summarize "what happened" at Enron using two words, greed and arrogance.



We reach no single conclusion on what earnings quality is because “quality” is contingent on the decision context.A great deal of arrogance can be seen in the 1995 mission statement.Enron was a large company, but primarily it was still a natural gas company and nowhere near the size of the Exxons and Shells of the energy world.The natural gas market had deregulated and Enron came out on top of the newly created energy trading industry. The company was the top dog in energy trading; competing companies either moved to Houston or at least moved their trading operations to Houston.

Enron made the city of Houston the Wall Street of energy trading. Your browser will take you to a Web page (URL) associated with that DOI name.


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