That is a pretty weak example since it even says in the article that the window dressing maneuver was probably within the GAAP principles and the regulatory bod

That is a pretty weak example since it even says in the article that the window dressing maneuver was probably within the GAAP principles and the regulatory bodies were aware of the practice. It kind of goes to my point that it seem to be more of incentive and business failure than a criminal one. Being aggressive with your company and then failing isn't a crime.