slides · global inventory
Fraud Exposure
Framework collection for the active corpus filters, with each row opening the slide detail view.
Matching slides 6,793
Current window 721-750
Pages 227
Rows per page 30
Framework
721-750 of 6,793
25
The slide uses a table to demonstrate that dividends are funded by capital raises rather than operational cash flow, supporting a fraud-preemption thesis.New Oriental Education & Technology Group (EDU) · Carson Block
Research note Short seller Beat · The Struggle to Uncover the TruthLoop · Cost Of Inaction1 hit
28
The slide uses a diagram to illustrate the structural difference between a standard company and a VIE, and uses a quote from a BIDU prospectus to contrast with EDU's lack of control.New Oriental Education & Technology Group (EDU) · Carson Block
Research note Short seller Beat · The Struggle to Uncover the TruthLoop · Cost Of Inaction1 hit
32
The slide uses a bar chart to compare EDU against peers (XRS, XUE) across various service metrics to support the argument that EDU is underperforming.New Oriental Education & Technology Group (EDU) · Carson Block
Research note Short seller Beat · The Struggle to Uncover the Truth1 hit
33
Includes specific allegations against AMBO and CAST management; table compares gross margins across five companies from 2007-2011.New Oriental Education & Technology Group (EDU) · Carson Block
Research note Short seller Beat · The Struggle to Uncover the Truth1 hit
02
The slide uses a 'villain' framing by comparing Olam to Enron.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Monster1 hit
06
The slide uses a highly critical, investigative tone, referencing Enron as a precedent for accounting-driven asset purchasing.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Monster1 hit
12
The text argues that Olam's negative goodwill is not 'real' income and expresses skepticism regarding asset revaluations.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The StruggleLoop · The Reveal1 hit
17
The slide uses financial data tables to challenge the company's stated accounting practices regarding margin accounts.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The StruggleLoop · The Reveal1 hit
24
This is a page from a research report (likely Muddy Waters or similar short-seller report) exposing Olam's contradictory statements regarding government subsidies.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
32
Critique of accounting practices regarding fair value model assumptions and their impact on reported earnings.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
33
The slide uses a skeptical tone to challenge management's explanations for accounting discrepancies, framing them as potential indicators of fraud or incompetence.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
34
This is a page from an activist short-seller report (Muddy Waters on Olam) detailing accounting inconsistencies.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
35
This page appears to be part of a larger investigative research report (Muddy Waters style).Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
36
This page is part of a larger investigative report (Muddy Waters Research) alleging financial manipulation.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
37
This slide is part of a larger research note (Muddy Waters report on Olam). It uses forensic accounting analysis to identify discrepancies.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
38
The slide highlights specific line-item mismatches, suggesting potential financial reporting irregularities.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
40
The slide highlights specific line items where financial adjustments should have impacted net income or balance sheet items but did not, suggesting potential accounting irregularities.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
41
The slide highlights specific line-item mismatches between cash flow statements and balance sheets, suggesting potential financial reporting errors or manipulation.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
42
The slide highlights a significant unexplained difference of S$1.0 billion in FY2011 COGS.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
44
The slide uses red boxes to highlight specific figures in the tables that are being compared for contradiction.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
45
The slide uses a forensic accounting approach to identify inconsistencies in financial reporting.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
48
The slide highlights a suspicious accounting reclassification of assets and its impact on income statements.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
50
The slide uses a 'villain critique' style to highlight discrepancies between public announcements and actual project outcomes.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The StruggleLoop · Cost Of Inaction1 hit
51
The slide uses a forensic accounting approach to identify discrepancies in financial reporting.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction1 hit
52
The slide uses a forensic accounting approach to question the transparency of Olam's capital spending, specifically targeting the 'unattributed capex' figure.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction1 hit
55
The slide uses a combination of corporate reporting excerpts and investigative field interviews to build a case of asset obsolescence.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction1 hit
61
Includes a screenshot of a financial table with a 'Certified' stamp overlay and a table showing negative cash balances.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
68
The slide uses two tables to contrast book value vs. assessed value, suggesting Olam may have manipulated asset valuations.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
71
The slide uses investigative reporting to highlight discrepancies between management's public narrative and the underlying operational and historical financial reality.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
72
The chart is missing data points despite the axis labels.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit