The U.S. Securities and Exchange Commission said on Thursday that it filed charges against three former executives of retailer Kmart Holdings Corp. in a $24 million accounting fraud case.

The U.S. Securities and Exchange Commission said on Thursday that it filed charges against three former executives of retailer Kmart Holdings Corp. in a $24 million accounting fraud case.

The SEC said it also charged current and former executives of Kmart vendors, soft drink bottler Coca-Cola Enterprises Inc., film maker Eastman Kodak and units of soft drink concern PepsiCo .

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