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Chewco

5 entries

A

Andrew S. Fastow

Enron's Chief Financial Officer who architected the off-balance-sheet fraud that destroyed the company, personally enriching himself by more than $30 million before pleading guilty and receiving a six-year prison sentence.

C

Chewco Investments L.P.

A special purpose entity created in 1997 to purchase CalPERS' stake in JEDI, whose accounting violations triggered Enron's $600 million restatement and precipitated the company's collapse.

J

JEDI Partnership

A joint venture between Enron and CalPERS that spawned Chewco Investments, whose accounting failures triggered a $600 million restatement and accelerated Enron's collapse.

M

Michael Kopper

Managing Director of Global Finance at Enron who became the first executive to plead guilty to criminal charges in the Enron scandal.

S

Special Purpose Entities at Enron

A comprehensive examination of the off-balance-sheet financing vehicles that enabled Enron to hide billions in debt and manipulate its financial statements, ultimately precipitating the company's collapse.