Enron

Risk Management and Corporate Governance: The Case of Enron ArXiv ID: ssrn-468168 “View on arXiv” Authors: Unknown Abstract Enron Board’s Finance Sub-Committee’s approval of the first bankrupting Raptor transaction, Talon, is examined in as much detail as published documents allow. Keywords: Corporate Governance, Risk Management, Enron, Derivatives, Equities Complexity vs Empirical Score Math Complexity: 0.5/10 Empirical Rigor: 0.5/10 Quadrant: Philosophers Why: This is a qualitative legal and organizational analysis of Enron’s corporate governance, focusing on board oversight and risk management, with no mathematical modeling or data-driven empirical testing. flowchart TD A["Research Goal"] --> B{"Methodology"} B --> C["Document Analysis"] C --> D["Input: SEC Filings &<br/>Board Meeting Minutes"] D --> E["Computational Process:<br/>Raptor Transaction Reconstruction"] E --> F["Key Findings/Outcomes"] F --> G["Governance Failure:<br/>Lack of Independent Oversight"] F --> H["Risk Failure:<br/>Inadequate Risk Management<br/>& Derivative Controls"]