企业决策的基础财务会计分册第16版威廉姆斯Chap005.pptVIP

Ethics, Fraud CG Sony-listed in New York Stock Exchanges In the late 1990s, the SEC brought an enforcement action against Sony alleging inadequate disclosure in its MDA Reported two industry segments in its annual report(electronics and entertainment) The entertainment segment included two separate units: Sony Music entertainment and Sony Pictures Entertainment Music group was profitable Picture group was losing significant amounts of money By combining tis music and picture units as a single entertainment segment, Sony was able to conceal significant losses incurred by Sony Pictures Ethics,