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Om inget annat ar angivet ar det huvudlitteraturen som galler. Som bakgrund till analysen har vi anvant oss av rapporten: Financial Engineering, Corporate Governance, and the Collapse of Enron. Stuart L. Gillan and John D. Martin. Till den gor vi inga hanvisningar.
Beloningssystem
Enron hade ett tredelat beloningssystem som handlade om forsaljning, arligt incitament och langsiktigt incitament. Pa det har viset hade man tankt sig att minska mojligheten att skapa kortsiktiga vinster pa bekostnad av den langsiktiga vinsten. Dels delades beloningen ut i form av "performance units" och dels i form av aktieoptioner som hade ett startvarde pa $1/st...
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