How Repo 105 Helped Lehman Brothers Financial Statement Looked Better

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Contents Page Table of Contents 1 Abstract 2 1.1 Introduction 2 2.1 The Repo 105 Controversial Accounting Technique 4 2.1.1 How Repo 105 helped Lehman Brothers’ financial statements to look better 5 2.1.2 Lehman’s Repo 105 Transactions an Illegal Accounting Practice 6 3.1 The 3 Major Motives for Firms to Manipulate their Reported Earnings 7 4.1 Imposition of Financial Accounting Regulations 8 5.1 Conclusion 9 References 9 Abstract Repo 105, an accounting technique that is questionable in financial world was used by the Lehman Brothers for appearing healthier temporarily in the eyes of its creditors, investors and other parties with close interest to the group. The decision of any prudent person can easily be affected by these material transactions, but Lehman failed in declaring these transactions in its statements of finance and when filing for SEC. 1.1 Introduction Lehman Brothers, known worldwide as the 4th largest investment banking firm in the US on the 15th of September 2008, filed for the Chapter 11 bankruptcy. As a result of this filing, a 93% plunge in Lehman’s stock was recorded from its close previously on the 12th of September 2008 which resulted in over $46 billion of its market value. A 2200 paged report which was filed by the US bankruptcy court, detailed this information at the New York Southern District involving Lehman Brothers Holdings Inc, et al. as Debtors, Chapter 11(Case No. 08-13555 (JMP) Anton R. Valukas, bankruptcy examiner’s report. According to Agatha E. Jeffers (2011) “Lehman at the time was alleged to have $639 billion assets and a $619 billion debt making it the largest bankruptcy filing ever recorded in history and making Lehman the largest sub-prime

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