The research of accounting issues involved with special purpose entity
碩士 === 中原大學 === 會計研究所 === 91 === Abstract In this paper, I will first explain the definition of special purpose entity (SPE). In Enron’s case, which happened in November 2001, I will discuss how manipulation of financial statements with SPE differs from traditional accounting techniques. There...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/89023427317877750125 |