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Hidden Financial Risk: Understanding Off-Balance Sheet Accounting

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Hidden Financial Risk: Understanding Off-Balance Sheet Accounting - Ketz, J Edward
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An insider's guide to understanding and eliminating accounting fraud How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows ...

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Hidden Financial Risk: Understanding Off-Balance Sheet Accounting 2003, Wiley, Hoboken, NJ

ISBN-13: 9780471433767

Hardcover