Recent weeks have seen a struggle between two suitors seeking control of Asia Resource Minerals, an Indonesian coal company, and a debate over the soundness of the accounting practices at Noble Group, a Hong Kong-based, Singapore-listed trading company. The debate over Noble grew more intense after it reported a 30 per cent drop in operating income to $106m for the first quarter, and came after several research reports criticised its accounting.
近幾周來，兩家公司一直在爭奪印尼煤炭公司Asia Resource Minerals的控制權，同時，總部位於香港、在新加坡上市的來寶集團(Noble Group)的會計手法的合理性也引發了爭論。幾份研究報告對來寶集團會計手法的批評引發了這場爭論，而在該公司報告稱今年1季度營業利潤下降30%、降至1.06億美元后，這場爭論越發激烈。
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