Fin46: the confusion continues



More than two years after the opening salvos of the Enron accounting scandal hit the headlines, the fallout still casts its shadow over a structured finance industry grappling with the need for improved disclosure and accountability. Enron’s flagrant abuse of special-purpose vehicles (SPVs) to shift debt off its balance sheet and artificially inflate profits produced a chain reaction of accounting, regulatory and legal challenges that are reshaping the securitization market at almost every turn

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