Wharton, University of Pennsylvania
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Knowledge @ Wharton
Middle East & Africa
Celia Z. Moh Professor
Professor of Accounting
Are Overconfident Executives More Inclined to Commit Fraud?
Mar 05, 2008
No one makes it to the top ranks of corporate management without a healthy amount of self-assurance. Confidence underlies decisive, strong leadership, but does overconfidence lead managers to cross the[…]
The Role of Derivatives in Corporate Finances: Are Firms Betting the Ranch?
Jan 11, 2006
Many American corporations use derivatives conservatively, to offset risks from fluctuating currency and interest rates. But over the years, companies such as Procter & Gamble and Gibson Greetings have run[…]
Accounting for the Abuses at AIG
Apr 20, 2005
When accounting problems at American International Group surfaced last winter, it looked like a small matter next to the corporation-busting scandals of the Enron era. But AIG directors acted as[…]
Accounting Games Companies Play (Especially With Revenues and Costs)
Jul 14, 2004
Last month the Securities and Exchange Commission charged Lucent Technologies with "fraudulently and improperly" recognizing more than $1 billion in revenues and $470 million in pre-tax income during fiscal 2000.[…]
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