参考文献
2002, https:// www.theguardian.com/business/2002/jan/30/corporatefraud.enron2; Malcolm S. Salter, "Innovation Corrupted: The Rise and Fall of Enron (A)," Harvard Business School case study 905-048, Decerber 2004 [revised October 2005], http://www.hbs.edu/facuity/ Pages/item.aspx?num=31813), Lehman Brothers (see Rosalind Z. Wiggins and Andrew Metrick, “The Lehman Brothers Bankruptcy C: Managing the Balance Sheet Through the Use of Repo 105," Yale Program on Financial Stability case study 2014- 3C-V1, October 1, 2014, https://papers.ssrn.com/sol3/papers.cfm?abstract\_id=2593079; Donald J. Smith, “Hidden Debt: From Enron's Commodity Prepays to Lehman's Repo 105s," Financial An- alysts Journal 67, no, 5 [September/October 2011], https://www.cfainstitute.org/ learning/products/publications/faj/Pages/faj.v67.n5.2.aspx), and electronics giant Toshiba, which in 2015 was caught posting profits early and pushing back the posting of losses in a sales- person's version of a Ponzi scheme (see Sean Farrell, “Toshiba Boss Quits over £780 Million Accounting Scandal,"Guardian, July 21, 2015, https://www.theguardian.com/ world/2015/jul/21/toshiba-boss-quits-hisao-tanaka-accounting-scandal).
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