摘要：Chadha, Int J Account Res 2016, S1 DOI: 10.4172/2472-4X.S1-007This paper uses the tools provided by Modified Altman, Chanos, Beneish, etc. to examine Enron Corp. annual 10K reports filed with SEC for the years 1997-2001 to identify the financial frauds committed. The US SEC Edgar Database for company 10K Annual Financial Reports was used. After employing tools such as Beneish: Fraud Statement Index, Analytical Tools, and Altman’s Modified Bankruptcy Predictor; this paper concludes that, Enron’sfraud could be detected between 1999-2000 period.
