ISBN: Ostalo
Oblast: Ekonomija
Jezik: Engleski
Godina izdanja: K40
Autor: Strani

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Na engleskom jeziku!

After Enron: Lessons for Public Policy
by William A. Niskanen (Author), George J. Benston (Contributor), Chris Edwards (Contributor), Paul Mahoney (Contributor), R T. McNamar (Contributor), Adam C. Pritchard (Contributor), Alan Reynolds (Contributor), L Jacobo Rodriguez (Contributor), Paul H. Weaver (Contributor)



After Enron first describes the conditions that led to the collapse of Enron and other corporate scandals and the concerns that these developments raised among the public, the press, and political officials. The book then describes and evaluates the initial private and public responses to these developments and concludes that most of these responses were unnecessary, harmful, or inadequate. There are four major lessons learned during the post-Enron scandal era: Don`t count too much on financial accounting. Don`t count too much on auditing. The tax system is an important part of the problem. The rules of corporate governance do not adequately serve the interests of general shareholders. After Enron addresses the major lessons for public policy affecting accounting, auditing, taxation, and corporate government. It proposes a set of policy changes to address the lessons learned from the Enron scandal. The first major set of proposed changes would delegate the authority to establish and monitor accounting and disclosure standards to each stock exchange. A second major proposal would replace the corporate income tax with a cash flow tax. And a final set of proposed policy changes would replace the rules of corporate governance that are now biased against the interest of the general shareholders. The most distinctive feature of the book is that the major proposed policy changes would address the problems illustrated by the corporate scandals by reducing and focusing the role of government.


Nakon što je Enron prvi opisao uslove koji su doveli do propasti Enrona i drugih korporativnih skandala i zabrinutosti koje su ovi događaji pokrenuli u javnosti, štampi i političkim zvaničnicima. Knjiga zatim opisuje i procenjuje početne privatne i javne odgovore na ta dešavanja i zaključuje da je većina tih odgovora bila nepotrebna, štetna ili neadekvatna. Postoje četiri glavne lekcije tokom ere skandala posle Enrona: Ne računajte previše na finansijsko računovodstvo. Ne računajte previše na reviziju. Poreski sistem je važan dio problema. Pravila korporativnog upravljanja ne služe na odgovarajući način interesima općih akcionara. Nakon što se Enron pozabavio glavnim lekcijama javne politike koje utiču na računovodstvo, reviziju, oporezivanje i korporativnu vladu. Predlaže set promena u politici kako bi se odgovorilo na lekcije naučene iz skandala Enron. Prvi veliki skup predloženih izmena delegirao bi ovlašćenja za uspostavljanje i nadgledanje računovodstvenih i obelodanjivanja na svaku berzu. Drugi glavni predlog zamenio bi porez na dobit preduzeća porezom na tok novca. I konačni set predloženih izmena politika zamenio bi pravila korporativnog upravljanja koja su sada pristrana u odnosu na interese generalnih akcionara. Najkarakterističnija karakteristika knjige je da će glavne predložene promene politike adresirati probleme ilustrovane korporativnim skandalima smanjivanjem i fokusiranjem uloge vlade.