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Case
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Reference no. IMD-1-0195-PT
Portuguese language
Published by: International Institute for Management Development (IMD)
Originally published in: 2017
Version: 13.12.2017

Abstract

This is a Portuguese version. This case charts the collapse of Enron, examines the role of various parties including senior management, the board and the auditors. It also looks at the complex structures and accounting policies used to artificially inflate both revenues and profits, and to conceal these from shareholders and others. It brings out key learning points on risk management, corporate governance, ethics and controls of a complex enterprise.
Location:
Industry:
Size:
USD100 billion revenues
Other setting(s):
2001

About

Abstract

This is a Portuguese version. This case charts the collapse of Enron, examines the role of various parties including senior management, the board and the auditors. It also looks at the complex structures and accounting policies used to artificially inflate both revenues and profits, and to conceal these from shareholders and others. It brings out key learning points on risk management, corporate governance, ethics and controls of a complex enterprise.

Settings

Location:
Industry:
Size:
USD100 billion revenues
Other setting(s):
2001

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