This movie is a decently entertaining depiction of the fall of Enron, which was one of our nation's leading companies. It's based on the point of view of a recent University of Texas MBA grad, who gets hired in the bankruptcy division of Enron. For people who didn't follow the scandal, the movie does a solid job of illustrating why greed led to Enron's demise. With shareholders and upper management demanding better numbers (and thus better stock value), everyone was under pressure to cook the books.
There is some comedy in the movie (the Arthur Anderson audit team is always playing nerf basketball or computer golf; one of the characters gets a job at Worldcom after being laid off at Enron). However, being a TV movie, there is not much time for character depth. Did anyone really feel for the woman who lost her college savings in Enron stock? Also, I understand the producers were looking for star power, but Shannon Elizabeth did not belong in this movie. She is far too pretty to be playing a down-to-earth farm girl who hates the glamorous life her fiance brings her. Overall, this is a watch able movie for those that are interested in business.