全球公司会计舞弊和改革行为【外文翻译】.doc

文档介绍：ountingFraudsandActionforReforms1、.,,,resultingfromtheSarbanesOxleyActof2002,:(1)mitted;and(2)tohighlighttheglobalreactionforcorporatereformswhichareaimedatrestoringinvestorconfidenceinfinancialreporting,、,$-balance-"round-trip"-MyersSquibbInflated2001revenuesby$"channelstuffing,"eptmoreinventorythantheyneeded,"round-trip(buyandsell)""round-trip""round-trip"tradestoartificiallyboostenergytradingvolume,$$100millioninannualconstructioncostoverruns(revenues)$14billionoverthreeyearsinconsumer-to-pharmacyco-"swaps"ountingforlong-termdeal