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The Smartest Guys in the Room: The Amazing Rise and Scandalous Fall of Enron with Bethany McLean

The Innovation Show

CHAPTER

Enron's Use of Mark-to-Market Accounting

This chapter discusses the use of mark-to-market accounting at Enron, a method that was accepted by Wall Street and banks but was manipulated by the company to appear more profitable. It also highlights the SEC's failure to monitor Enron's implementation of this accounting method.

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