"The Fall of Enron: A Corporate Empire Crumbles"

Enron’s success was built on a shaky foundation of accounting manipulation and financial secrecy.

Accounting manipulation and financial secrecy

Special Purpose Entities (SPEs) were used to hide billions in debt and inflate profits.

Special Purpose Entities (SPEs) hiding debt

Executives exploited loopholes in financial regulations, misleading analysts and investors.

Exploitation of loopholes

Warning signs appeared in early 2001 when the company’s financial statements became increasingly opaque.

Warning signs in opaque financials

Whistleblower Sherron Watkins raised internal alarms, but her concerns were ignored by top executives.

Whistleblower ignored

CEO Jeffrey Skilling’s sudden resignation in August 2001 fueled suspicions about the company’s stability.

CEO resignation sparks suspicion

By October 2001, Enron’s stock price plummeted as creditors and analysts began to scrutinize its finances.

Stock price collapse

On December 2, 2001, Enron filed for bankruptcy, marking the largest corporate collapse in U.S. history at the time.

Bankruptcy filing

The role of Arthur Andersen, Enron’s accounting firm, came under fire for approving fraudulent financial statements.

Role of Arthur Andersen

Employees lost jobs and retirement savings, while shareholders saw their investments evaporate overnight.

Employee and shareholder losses