2002年5月20日的《商业周刊》有一篇专题报道,题目是“波音的秘密:这家航空业巨头是否滥用会计规则以掩盖其巨大的黑洞?”这篇报道谈到了波音公司在1996年对 Mcdoone Douglas 公司的合并,接着讲述同时发生的波音777项目遇到的难题——由于零部件短缺和额外的加班使得波音777的生产成本“快冲上天”了。波音公司担心这个关于生产问题的消息会对股票价格产生负面的影响,进而破坏合并。于是管理层讨论了多种信息披露方案。26亿美元的巨额注销声明推迟到下一年的10月才发布。这项消息发布后,股票价格下跌了8%,市值损失了43亿美元。紧接着,股票价格又下跌了12%,然 A feature article in BusinessWeek on May 20, 2002, titled “Boeing’s Secret: Does the airline giant misappropriate accounting rules to cover up its huge black hole?” The article touched on Boeing’s The merger of Mcdoone Douglas in 1996, followed by a talk about the simultaneous Boeing 777 project’s problems - the cost of production of the Boeing 777 due to a shortage of spare parts and extra overtime “made it to the heavens.” Boeing fears this news of production problems will have a negative impact on stock prices, thus undermining the merger. Management then discussed a variety of information disclosure programs. The huge 2.6 billion U.S. dollar write-off was postponed until October next year. After the news was released, the stock price fell 8% and the market lost $ 4.3 billion. Then, the stock price has fallen by 12% again