Opening Statements of Committee Members


Opening Statement of Senator Daniel K. Akaka (D-HI)

Hearing on "Accounting and Investor Protection Issues Raised by Enron and Other
Public Companies: International Accounting Standards and Necessary Reforms
to Improve Financial Reporting."

10:00 a.m., Thursday, February 14, 2002 - Dirksen 538

Thank you, Mr. Chairman. Expanded participation in the financial markets has provided increased opportunities for individuals to build wealth. In my home state of Hawaii, over half of all households own stock. Investing decisions are already extremely complex. When information provided by companies is false, investors are not given the opportunity to make informed decisions. False information can lead to losses which destroy the wealth of investors.

Protecting investors from misleading financial statements must be a global effort as direct investment barriers have fallen and international markets provide additional opportunities for capital appreciation and diversification. Special purpose entities, pro forma profits, and opaque bookkeeping practices have the potential to confuse and mislead U.S. and foreign investors.

We must all work together to improve the transparency of corporate activities and ensure that investors are provided reliable information to use in making their investment decisions.

I thank Chairman Paul Volcker and Sir David Tweedie for joining us, and I look forward to their testimony and recommendations on what can be done to restore the confidence of investors.

Thank you, Mr. Chairman.