Colin Birch, 44, the former assistant vice-president of Deutsche Bank, had ordered the escorts to kick away a step ladder on which he was standing with a noose round his neck tied to a tree.
The married father of two had reassured the women he was wearing a safety harness that would save his life, an inquest heard today.
On his orders, the pair walked away laughing without looking back.
Concerned for his safety, one of the escorts returned and found him turning blue. She and an escort agency driver cut Mr Birch down and tried to resuscitate him but he died at the scene. The inquest, at Gravesend, heard Mr Birch had been made redundant in September 2009 and had not been able to find a new job.