大田金業讲故事:世通公司走上不归路
2002年6月26日,美国世界通讯公司巨额会计欺诈行为曝光。这是继安然公司事件后,美国历史上又一大型财务造假案。
在世通公司首席执行官伯纳德·埃贝斯4月被驱逐之后,世通随即开始了一次常规审计工作,而违规事件就是在这次内部审计中被发现的。审计委员会发现在过去5个季度中有38亿美元的费用被错误计为资本支出,并借此提高了现金流和利润。世通股票是之前10年中最大的明星股票之一,公司称,如果没有这些违规入账,其2001财政年度和2002年第一财政季度应该为亏损。
世通公布的2001年利润为14亿美元,2002年第一季度的利润为1.3亿美元。世通相信其税息折旧及摊销前利润被虚报了大约38亿美元。而税息折旧及摊销前利润数据被世通用做衡量其增长速度的一个最主要标准。美国证券交易委员会介入欺诈事件的调查,其一位消息人士称,调查可能直接面向该公司的高层管理人士,世通6月25日解雇了其任职已久的首席财务长Scott Sullivan,并接受了其高级副总裁兼总审计师David Myers的辞呈。
2005年3月15日,美国历史上最大的公司欺诈案终于有了结果。由5男7女组成的陪审团在曼哈顿联邦地区法院商议了8天之后认定针对世界通讯公司前首席执行官埃贝斯的包括证券欺诈、共谋等9项刑事指控全部成立。此案的宣判日为6月13日,时年63岁的埃贝斯可能面临长达85年的监禁,这意味着他也许将在狱中了此余生。
本文来源: 大田环球贵金属
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