"Enron: The Smartest Guys in the Room" is a documentary that explores the rise and fall of the Enron Corporation, once one of the largest energy companies in the United States. The film highlights the company's innovative business practices and the charismatic leadership of figures like Kenneth Lay and Jeff Skilling, who promoted a culture of greed and deception. The documentary also delves into the unethical practices that led to Enron's collapse in 2001, revealing how executives manipulated financial statements to hide debt and inflate profits. This scandal resulted in significant financial losses for employees and investors, ultimately leading to one of the largest bankruptcies in U.S. history.