I really liked this article but think it should have mentioned "round tipping" which is the favorite type of fraud from tech companies. YCombinator is an example of this and it's why most of their companies can fail spectacularly. It's where you have companies selling "an unused asset to another company, while at the same time agreeing to buy back the same or similar assets at about the same price."
https://en.m.wikipedia.org/wiki/Round-tripping_(finance)