Enron and the Dark Side of Shareholder Value

By W. Bratton. 2002

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Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011, unknown): “Enron executives devised complex financial arrangement to defraud Enron and its shareholders transacted off-the-books partnerships to make the company look far more profitable than it was (Bratton, 2002; Swartz and Watkins, 2003; Deakin and Konzelmann, 2004).”
The Corporate Objective Revisited (2004, unknown): “Concerns such as those raised by Bratton (2002) about the “dark side of shareholder value,” or by Blair (2002, pp. 10–11) that the “ study of corporate governance must focus on more than just how to get management to maximize value for shareholders” as a response to these events once again raise…”
To Fair Value or Not to Fair Value: A Broader Perspective (2008, background): “18 Witness the accounting scandals during the early years of this decade and the vast literature addressing the failures of corporate governance (Baber et al. , 1995; Levitt, 1998; Bratton, 2002; Chaney and Philpich, 2002; Gordon, 2002; Brickey, 2003; Cox, 2003; Cunningham, 2003; Coffee, 2004) and c”