by Harold Bierman (Cornell University, USA)

Table of Contents (30k)
Introduction (33k)
Chapter 1: The Enron Success and Failure (281k)
Chapter 2: Enron as of 31 December 2000* (479k)

There is a great deal of confusion regarding the factors that led to Enron's collapse. This important book addresses this problem by providing a coherent explanation of the accounting and finance problems associated with the collapse. The Skilling-Lay trial, as it is related to accounting or finance issues, is critically described as well. Through its well-balanced take on events surrounding the trial, the book therefore enables readers to analyze the validity of the arguments offered by the U.S. attorneys.

• The Enron Success and Failure
• Enron as of 31 December 2000
• First Six Months of 2001: Before the Storm
• Sherron Watkins' Letter to Kenneth L Lay
• The Clouds Burst
• The 100-Year Flood
• JEDI and Chewco: Not the Movie
• LJM1 and Rhythms
• LJM2 and Raptors I and III
• LJM2 and Raptors II and IV
• Other Transactions
• The Collapse
• The Indictment of Lay and Skilling
• The Trial
• A Slice of the Skilling–Lay Trial
• The Skilling–Lay Trial: Fair or Foul?
• Mark to Market Accounting: Feeding the Growth Requirement
• Concluding Observations