Jeffrey K. Skilling
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Skilling Mr. Skilling Jeffrey K. Skilling
A former Enron executive gave the strongest testimony yet in the five-week-old trial that Jeffrey K. Skilling, the company's former chief executive, signed off on a controversial accounting shift involving troubled trading contracts. Mr. Delainey, 40, provided other testimony in the trial of Mr. Skilling and Enron's founder, Kenneth L. Lay, who is accused of conspiring to defraud Enron investors. Mr. Delainey testified that Mr. Skilling and Mr. Lay went to great lengths to mislead analysts that Enron was not a high-risk trading company at its core. Mr. Delainey offered the first evidence that Mr. Skilling was aware of the plans to use the Raptor accounting vehicles to move underperforming assets and hundreds of millions of dollars of debt off Enron's books.