Document Type

Book Chapter

Publication Date

2003

DOI

https://doi.org/10.1093/oso/9780195167054.003.0002

Abstract

The sudden explosion of corporate accounting scandals and related financial irregularities that burst over the financial markets between late 2001 and the first half of 2002 e.g., Enron, WorldCom, Tyco, Adelphia, and others-raises an obvious question: why now? What explains the sudden concentration of financial scandals at this moment in time? Much commentary has rounded up the usual suspects and blamed the scandals on a decline in business morality, “infectious greed,” and similar subjective trends that cannot be reliably measured.

Disciplines

Economics | International Economics | Law

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