This article examines the downfall of #Enron Corporation, which is often seen as the epitome of corporate #fraud. Enron engaged in complex structured hedging transactions to achieve accounting results, which ultimately led to its collapse and the imprisonment of some of its #managers. The article aims to present the facts objectively and asks what advice should have been given to Enron’s managers. It suggests that society can overreact to #businessfailure and #regulatory responses can miss the mark, and that corporate managers must take reasonable risks to remain competitive. The article concludes that failure should not automatically be judged as managerial misfeasance.

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