Enron Stuff  (FindLaw.com, WSJ Scandal Scorecard)

Derivatives of a Cruel Accounting *sg
   by Jim Bodurtha (pdf version)
"Unfair Values" - Enron's Shell Game (pdf)

Time Lines: 1/98-12/01, 10/16/01-5/31/02
10-K 2000 (1999 fiscal year)  risk-related items
10-K 2001 (2000 fiscal year) risk-related items
March 2001 Proxy
10-Q 2001-Q2 - 8/14/01
Skilling Quits - 8/15/01
First News - 3rd Q/01 loss - 10/16/01 (Enron, CNN)
First Bad News - Equity write-down - 10/18/01
First Really Bad News - 8-K 2001-Q3 - 11/8/01
10-Q 2001-Q3 - 11/19/01 (bank meeting)
Downgrade, Loan Call and Bankruptcy - 11/29/01
Kenneth Lay Resigns - 1/24/02
Board Internal Review 2/1/02 (pdf)
Partnership Powerpoint (pdf)
Fine Print may matter (2)
Legal Fight Shaping Up (Investors v. Lenders)
Natwest-3 Indictment - Affidavit
SEC Order- Executives Must Swear by Their Numbers
Senate Report on Board Role (pdf)
Congress Passes Corporate Oversight Bill
Bankruptcy Examiner's Preliminary Report  
      (FAS 140, Debt Level)

People

Audit Committee
Timothy Belden (pdf)
Cliff Baxter (2)
Robert A. Belfer
Board of Directors (2, 3)
Stephen Cooper
Employees (2)
Andrew Fastow (2, 3, 4)
Ben F. Glisan Jr.
Robert J. Hermann
Vince Kaminski
Richard Kinder (video, text)
Michael Kopper et. al. (2)
Kenneth Lay (2, 3)
Jeffrey McMahon
Rebecca Mark (2)
Jeff Skilling (2, 3-text)
Sherron Watkins (2)

Interrelations
Lifestyle (2, 3)
Exec Compensation (2)

Related Parties

Spencer Abraham
Andersen (2, 3, 4, 5, 6
   7, 8)
Georges Bush (video, text)
CalPERS (2, 3)
Citibank Hedge (2)
Connecticut
Credit Agencies
David Duncan (2)
Dynergy (2, 3)
Energy/Broadband firms
Houston Astros
Houston Friends
J.P. MorganChase
      Exposure
, (2)
C.P. Kindleberger
Paul Krugman (2, 3)
McKinsey
Merrill Lynch

New York District Court
Ralph Reed
Daniel Scotto - Paribas
    Analyst

Unicredito Italiano
UBS (2)
UC System and Florida
U.K. Creditors/PWC-UK
Vinson & Elkins
Thomas E. White
Chung Wu - Paine Webber
     Broker

More

Other

March 2001 Fortune - Is Enron Overpriced?
Goldman executes "Asset Light" with Constellation
Don't forget California! (2, 3, 4, 5, 6, 7)
Lay, Kenneth L. and Kent L. Jones, "Economic Impact of Defense Procurement," Survey of Current Business, September 1971, p 21-31.  (a slimmed down version of Dr. Lay's 1970 U. of Houston Ph.D. thesis.)
U.S. Supreme Court Upholds Rules For Competition
Microstrategy-Michael Saylor Retrospective
U.S. Chapter 11 - Bankruptcy Code
William Poole on Fannie Mae and Freddie Mac Systemic Risk
Not like it hasn't happened before (and isn't again)
   by Jim Bodurtha
Charles P. Kindleberger
FAS 133 Option Fair Value Hedges:  Financial-Engineering and
    Financial-Accounting Perspectives (pdf)
 
   by Jim Bodurtha and Dan Thornton
Dilution and Multiple-Issue Tranches Inherent in Employee Option
   Valuation
by Jim Bodurtha
Hoyle CPA Review, UofC Law Course, OSU "Enron Implosion",
    R. Jensen

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James N. Bodurtha, Jr., Copyright 2002, all rights reserved.

Associate Professor of Finance
   and International Business
Old North 313, 37th & O Streets, NW
Washington, DC 20057
202) 687-6351, fax: (202) 687-4031
e-mail: bodurthj@georgetown.edu