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Statements

Subject Item
dbr:35_day_month
rdfs:label
35 day month
rdfs:comment
The "35 day month" was the basis of "$2.2 billion in accounting fraud" regarding "events regarding an accounting scandal that started in 2002" at Computer Associates. The company's "books were routinely kept open until revenues exceeded projected goals." Specifics were described as "a scheme to inflate sales and profits by pretending lucrative contracts were signed earlier than, in fact, they had been. To support this violation of law, faxes of contracts were "cleaned up ... by removing time stamps .."
dcterms:subject
dbc:Fraud dbc:Corporate_crime dbc:Accounting_scandals dbc:History_of_finance
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58872866
dbo:wikiPageRevisionID
1086559258
dbo:wikiPageWikiLink
dbc:History_of_finance dbr:Enron dbr:Wharton_School_of_the_University_of_Pennsylvania dbc:Accounting_scandals dbr:Stephen_Richards_(business_executive) dbr:Worldcom dbc:Fraud dbr:Sanjay_Kumar_(business_executive) dbc:Corporate_crime dbr:Computer_Associates
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wikidata:Q60750221 n13:9Y2d9
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dbo:abstract
The "35 day month" was the basis of "$2.2 billion in accounting fraud" regarding "events regarding an accounting scandal that started in 2002" at Computer Associates. The company's "books were routinely kept open until revenues exceeded projected goals." Specifics were described as "a scheme to inflate sales and profits by pretending lucrative contracts were signed earlier than, in fact, they had been. To support this violation of law, faxes of contracts were "cleaned up ... by removing time stamps .." The most immediate impact was that it "cost investors hundreds of millions of dollars," although unlike the matters of Worldcom and Enron, to which it was compared, "Computer Associates - since renamed CA Inc - did not go bankrupt." An overview by the Wharton School of the University of Pennsylvania wrote that corporate directors, upon seeing signs of "35-day month ... 'the three-day window ... (and) flash period" "should be especially vigilant."
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wikipedia-en:35_day_month?oldid=1086559258&ns=0
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5375
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wikipedia-en:35_day_month