Special Issue Article
Fraud Examination of Enron CorpPayal Chadha*
Swiss Management Center University Zug, Kuwait
- *Corresponding Author:
- Chadha P
Swiss Management Center
University Zug, Kuwait
E-mail: [email protected]
Received date: May 10, 2016; Accepted date: August 01, 2016; Published date: August 05, 2016
Citation: Chadha P (2016) Fraud Examination of Enron Corp. Int J Account Res S1:007. doi:10.4172/2472-114X.S1-007
Copyright: © 2016 Chadha P. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
This paper uses the tools provided by Modified Altman, Chanos, Beneish, etc. to examine Enron Corp. annual 10K reports filed with SEC for the years 1997-2001 to identify the financial frauds committed. The US SEC Edgar Database for company 10K Annual Financial Reports was used. After employing tools such as Beneish: Fraud Statement Index, Analytical Tools, and Altman’s Modified Bankruptcy Predictor; this paper concludes that, Enron’s fraud could be detected between 1999-2000 period.