After facing a daily barrage of news stories about alleged abuse by corporations, officers, and the accountants who are supposed to certify the validity of their statements, a weary public could be forgiven for wondering if the well of accounting and financial controversies has finally run dry. According to Wharton faculty and other experts, not yet. The latest target, however, may not be a company or even an individual. Instead it is a concept, EBITDA, that may have been indirectly responsible for at least some of the corporate carcasses now littering the landscape. EBITDA, or Earnings Before Interest, Taxes, Depreciation and Amortization, has been used by analysts and investors as a tool to measure the fiscal health of the many high tech, media and other asset-heavy firms that do not generate earnings, but instead incur plenty of depreciation, amortization, and other charges.…