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3.6.
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. 15

: (),
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,
,
,
, .

. ,
Enron, WorldCom, Xerox, Global Crossing,
Parmalat, HBO & Company, Fannie Mae .
, Enron,

(SPV special purpose vehicle),
.

,
,
, 2002. , ,
.
.
WorldCom,
. ,

.
New York Times- 11
, 25 .

15
, Zabihollah Rezaee Richard Riley,
... , 2014. .

Xerox Global Crossing



.
2002.
Enron Global Crossing (
Enrona) , , Arthur Andersen
.

Parmalat 1961. ,
2004.
Enron. ,


.
Parmalatu
. ,

.
HBO & Company
20. (19971999). ,
. 50%
( 65 32 ).
1,7
, 733
.
Fannie Mae ( ) 2004.
()
. 2008. ,
,
.


,
.
, .
2009. 2010. ,
2010. , 2011.
29 (
).
,
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50.000 .
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.

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1.000.000 , 1.100.000
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1.

2.

3.

4.

5.


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, . , ., ,
, , 2006.

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