During the wave of corporate accounting scandals in 2001, it was revealed that Enron had raised money using a special financial instrument that had been developed by the investment banking firm of Goldman Sachs \& Company. The financial instrument, called a MIPS (Monthly Income Preferred Shares), "was designed in such a way that it could be called debt or equity, as needed. For the tax man, it resembled a loan. . . . For shareholders and rating agencies . . . it resembled equity" [McKinnon and Hitt, 2002]. Explain why using such a financial instrument would be attractive to a corporation (or at least a corporation managed by people who weren't overly concerned with ethical issues).