Editor’s note: The following sources were consulted in the preparation of Chapter 6. Most of the websites are accessible to any reader. Stories in certain publications, such as The Wall Street Journal and the Financial Times, require a subscription for access. The New York Times provides a limited number of archived materials per month to each viewer.

ARTICLES AND PAPERS

Giles Broom, “UBS Chief Executive Gruebel Resigns After $2.3 billion Loss,” Bloomberg, Sept. 24, 2011. http://bloom.bg/HDZPmQ

Lillian Chew, “Not Just One Man: How Leeson Broke Barings and Lessons from Leeson,” case study, International Financial Risk Institute. http://riskinstitute.ch/137550.htm

Lindsay Fortado and Ben Moshinsky, “UBS Trader Adoboli Charged with Fraud, Accounting Dating to 2008,” Bloomberg, Sept. 17, 2011.

Richard Loth, “12 Things You Need to Know About Financial Statements,” Investopedia, April 1, 2011. http://bit.ly/ISLPUQ

Richard Loth, “Understanding the Income Statement,” Investopedia, Oct. 10, 2011. http://bit.ly/HRMANT

Cassie McLean, “Ten Tips to Spotting Trouble in Companies You Cover,” Talking Business News, March 18, 2012. http://bit.ly/HGol8e

Megan Murphy and Haig Simonian, “Banking: Lightening Strikes Twice,” Financial Times, Oct. 2, 2011. http://on.ft.com/HGoBUP

Brent Radcliffe, “How to Decode a Company’s Earnings Reports,” Investopedia, Nov. 19, 2010. http://bit.ly/HxlLg2

Chris Roush, “Understanding Financial Statements,” Journalist’s Resource, Harvard’s Shorenstein Center and Carnegie-Knight, April 7, 2011. http://bit.ly/IEU0oo

John Samuel, “Fortis Heathcare Hit by Governance Issues; Shares Down 25% Since Intra-Group Deal,” The Economic Times of India, Dec. 12, 2011. http://bit.ly/HRMNAu

Anya Schiffrin, “Avoiding Future Enrons,” Columbia Journal¬ism Review, March/April 2002.

Lisa Smith, “Off-balance Sheet Entities: An Introduction,” Investopedia, Jan. 14, 2011. http://bit.ly/J8Dmtm

Jill Treanor, Simon Bowers and Sam Jones, “’Rogue trader’ Kweku Adoboli Faces Charges Dating Back to 2008,” The Guardian, Sept. 17, 2008. http://bit.ly/IFIPJD

Jill Treanor, “Trading Tactics: Soc Gen’s Jerome Kerviel, and UBS’s Kweku Adoboli,” The Guardian, Sept. 15, 2011. http://bit.ly/IEXJlF

Jill Trainor, “UBS Admits Failure of Internal Controls,” The Guardian, Oct. 25, 2011. http://bit.ly/HxlTML

Rick Wayman, “Footnotes: Early Warning Signs for Investors,” Investopedia, Feb. 22, 2008. http://bit.ly/HJgwKF

Rick Wayman, “An Investor’s Checklist to Financial Footnotes,” Investopedia, Feb. 15, 2008. http://bit.ly/IFJbjm

“The Essentials of Corporate Cash Flow,” Investopedia, March 14, 2011. http://bit.ly/HRMANT

Free, self-directed course on financial statements from the Donald W. Reynolds National Center for Business Journalism at Arizona State University. http://bit.ly/HRNIxk

“Beginners Guide to Financial Statements,” U.S. Securities and Exchange Commission. http://1.usa.gov/HEfOBP

“How Leeson Broke the Bank,” BBC News, June 22, 1999. http://bbc.in/HAKsqR

“CAO Case ‘Bitter Medicine’ for State Companies,” Xinhua News Agency, Dec. 20, 2004. http://bit.ly/HRNiL1

BOOKS AND STUDIES

Robert A. G. Monks, Alexandra Reed Lajoux, “Corporate Valuation for Portfolio Investment,” New York: Bloomberg Press, 2011.

Howard Schilit and Jeremy Perler, “Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports,” third edition, McGraw-Hill, 2010.