Which of the Following Was Not a Technique Used by Enron

question 15

Multiple Choice

Which of the following was not a technique used by Enron to manage earnings?

• A) Used reserves to increase earnings when reported amounts were too low
• B) Deliberately overstated the allowance for uncollectibles and adjusted it downward in future years
• C) Used mark-to-market estimates to inflate earnings in violation of GAAP
• D) Selected which operating assets to "sell" to the SPEs, affecting the gain on transfer and earnings effect

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Definitions:

Work Behavior

The actions and attitudes of individuals in their workplace, which can affect morale, productivity, and overall culture.

Ergonomic Analysis

The study of people's efficiency in their working environment, aiming to optimize human well-being and overall system performance.

OHSA Reportable

Refers to incidents or conditions that must be reported to the Occupational Safety and Health Administration, typically involving workplace injuries, illnesses, or safety hazards.

Occupational Information Network

An online database providing detailed information on occupational requirements, worker characteristics, and available job opportunities.