Linn Energy - accounting irregularities

As many of you probably already know, Linn Energy’s stock (NASDAQ:LINE) took an 18% dive yesterday as they reported that they were being examined by the SEC for accounting irregularities. I understand the Cliff Notes version / basic overview on why they are being investigated but can someone please break it down and tell me how these few analysts (from Barron’s, Hedgeye) came to these conclusions concerning these accounting irregularities. What were they looking at specifically in the financial statements? What was their thought process, etc? I am assuming it wasn't that obvious as some high profile people still backed the stock (i.e. Leon Cooperman, Jim Cramer) even after this initial criticism. I was just curious and want to learn more about understanding / evaluating financial statements (I have a science background). Thanks in advance and I hope everyone has a great 4th of July!

2 Comments
 

I think their practices have always been questionable. The accounting irregularities have to do deal with their business pitch which from what I understand is less volatile energy exposure!!! They basically hedge their energy production and don't expense the price of their puts and only show the end payoff which makes absolutely no sense. Adjusting their financials for this makes them look a lot worse.

 
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