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Enron: widespread myopia

Chabrak, Nihel; Daidj, Nabyla (2005-04), Enron: widespread myopia, Critical Perspectives on Accounting Conference 2005, 2005-04, New-York, Etats-Unis

Type
Communication / Conférence
Date
2005-04
Conference title
Critical Perspectives on Accounting Conference 2005
Conference date
2005-04
Conference city
New-York
Conference country
Etats-Unis
Pages
19
Metadata
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Author(s)
Chabrak, Nihel
Daidj, Nabyla cc
Abstract (EN)
This article looks at the Enron affair in terms of what investors and experts fail to take into account to being able to predict Enron collapse. The authors show how analysts could have predicted Enron's difficulties in view of the incoherence observed in its strategic decisions, from the viewpoint of the theory of resource-based and competence-based approaches. Certainly, it was hard to suspect that numbers could lie on account of the financial manipulation doubled by the rhetorical discourses of executive managers who succeeded in imposing a flourish image of their company. The authors’ view takes on a political dimension by illustrating the contradictions of the system that sustain the widespread myopia, where everyone is purely alienating himself.
Subjects / Keywords
Accounting practices; Enron; Corporate strategy; Competences; Company failures; Ideology; Rhetoric
JEL
G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
M2 - Business Economics
L1 - Market Structure, Firm Strategy, and Market Performance

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