... own stock as compensation. As part of the capitalization of an entity designed to hedge an investment Enron held in a bankrupt broadband company, a $1.2 billion entry was made to Enron's books to increase notes receivable and shareholder's equity. When these hedging arrangements were terminated to avoid having to issue more than 58 million shares of its" own stock, Enron recorded a loss ... methods or channel stuffing (Administrative Proceeding File in the Matter of Sunbeam). Tyco - Three top management executives took out hundreds of millions of dollars of low interest and interest free ...

• Word Count: 2557
• Approx Pages: 10
• Grade Level: Undergraduate