Enron’s hedging scheme: what went wrong?
Arlette Wilson
(Arlette Wilson is Taylor Professor of Accounting at Auburn University (email: awilson@business.auburn.edu))
Walter Campbell
(Walter Campbell is Professor of Accounting at the University of North Alabama.)
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Abstract
The authors look at the way in which Enron used hedging techniques before the corporate collapse of the organization triggered a crisis of confidence in US business practices and standards. They provide an analysis of how the system was structured and show how the transactions worked before analysing the roots of the company’s downfall.
Keywords
Citation
Wilson, A. and Campbell, W. (2003), "Enron’s hedging scheme: what went wrong?", Balance Sheet, Vol. 11 No. 1, pp. 27-31. https://doi.org/10.1108/09657960310476845
Publisher
:MCB UP Ltd
Copyright © 2003, MCB UP Limited