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Academic Integrity: Understanding Plagiarism in Financial Analysis

Analysis of financial statements showcases the importance of avoiding plagiarism in academic reports and proper citation practices.

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Academic Integrity: Understanding Plagiarism in Financial Analysis

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  1. Reference: Student Code Article 1: Student Rights and Responsibilities Part 4: Academic Integrity 1.402 d) Plagiarism Student code: Manual of Style: PLAGIARISM

  2. Analysis of the footnotes to the Financial Statements reveals the existence of several special purpose entities. These SPEs were originally established to isolate the parent company from specifically identified exploration and development risks. • This is taken word for word from a Merrill Lynch Report and constitutes plagiarism. • Plagiarism will result in a 0/40 for the project report.

  3. Analysis of the footnotes to the Financial Statements shows several special purpose entities. These SPEs were originally set up to isolate the parent company from specifically identified exploration and development risks. • Some words have been changed but the work still belongs to Merrill Lynch. This is called paraphrasing and still constitutes plagiarism. • Plagiarism will result in a 0/40 for the project report.

  4. Analysis of the footnotes to the Financial Statements shows that there exist several special purpose entities. These SPEs were originally set up to isolate the parent company from specifically identified exploration and development risks. (Merrill Lynch) • This mentions Merrill Lynch and so is not plagiarism, but this is not the proper way to attribute the work and will detract from your report.

  5. “Analysis of the footnotes to the Financial Statements shows that there exist several special purpose entities. These SPEs were originally set up to isolate the parent company from specifically identified exploration and development risks.”1 “The risks of oil exploration can be a significant source of volatility, especially in a era of rising oil prices.”2 _________________________ 1 Company Web Page www.company.com/InvestorRelations.htm (accessed May 1, 2002) 2 Cfa, Fred Q., Company Corp (Merrill Lynch Reports, September 2001):24. • These quotes are properly attributed. However a paper that consists of primarily of quotes is a clipping service, not a report.

  6. In an explanation offered to its shareholders on the company web page, Enron maintains that the risks of oil exploration can be a significant source of volatility.1 However, an analysis of the Financial Statements by Merrill Lynch analyst Fred Cfa reveals inconsistencies in the nature of the special purpose entities established to manage these risks.2 _________________________ 1 Company Web Page www.company.com/InvestorRelations.htm (accessed May 1, 2002) 2 Cfa, Fred Q., Company Corp (Merrill Lynch Reports, September 2001):24. • This paper provides value added because it takes the bits and pieces of information and puts it together into one coherent report.

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