Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 24: AIG (2005)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …fraud, USA TODAY, May 26, 2005 SEC Charges One AIG and Four Gen Re Executives for Aiding in AIG Securities Fraud, SEC Press Release, February 2…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 30: Lernout & Hauspie Speech Products (Belgium, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …commissioned a special midyear audit by L&H’s regular auditor, KPMG. On November 9, 2000, L&H announced that it would revise financial statements for 2…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 31: Bankgesellschaft Berlin (Germany, 2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …said that it had been obliged to set aside over EUR 2 billion in provisions. About half the provisions were to cover Accounting Fraud in European…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 32: Comroad (Germany, 2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …: Accounting Fraud in European Companies 191 (1) a lack of clarity about the existence of a Hong Kong company named “VT Elec- tronics Ltd.”, and (2) a…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 33: Vivendi Universal (France, 2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …company’s ability to meet its cash needs. – Vivendi failed timely to disclose all of the material facts about its investment in a fund that purchased a 2… …, www.news.bbc.co.uk, July 2, 2002 Universal disaster as Vivendi crumbles, www.telegraph.co.uk, July 3, 2002 Vivendi: The Stakes Go Up – Probes by U.S. regulators…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …the fraudulent inflation of so-called “promotional allowances” at U.S. Food- service, Ahold’s American subsidiary, and (2) the improper consolidation of… …Ahold’s U.S. Foodservice Subsidiary, SEC Press Release, November 2, 2005 SEC Charges Seven in Ahold Fraud, www.cfo.com, November 3, 2005 Ahold Is…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 35: Parmalat (Italy, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …TODAY, January 6, 2004 Schooled by Scandal, The Financial Times, January 21, 2004 Parmalat Sues 2 Auditors, Saying They Failed to Catch Fraud, The New…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 37: Siemens (Germany, 2006)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, www.uk.biz.yahoo.com, December 2, 2009 Siemens bribery deal close, The Independent, December 3, 2009…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 38: Daewoo Group (South Korea, 1999)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, International Herald Tribune, July 2, 2005 Daewoo founder admits to accounting fraud charges, People’s Daily Online, August 10, 2005 Daewoo Founder Is Sentenced… …accounting fraud, www.accountancyage.com, January 2, 2008…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 40: Kanebo (Japan, 2005)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …USD 2 billion between the 1995/96 and 2003/04 business years. (In Japan, March 31 is the normal cut-off date.) With the deliberate publication of…