Fooling Some of the People All of the Time, a Long Short (And Now Complete) Story, Updated With New Epilogue (53 page)
Authors: David Einhorn
Tags: #General, #Investments & Securities, #Business & Economics
Casey, Kathleen L.
Cash compensation
Cash flow, BLX
Center for Public Integrity
Central Intelligence Agency (CIA)
Century Business Services (CBIZ)
Chanos, Jim
Charge-offs, delay in
Chemdex
Chief valuation officer, creation of position
Ciena Capital.
see
Business Loan Express (BLX)
Cisco Systems
Citigroup
Class-action lawsuits
filing
Clearing system
Closed-end funds
Coca-Cola
Collateralized loan obligations (CLO)
Collateral valuations
Collateral values, inflating
Color Factory
Commercial mortgage-backed securities (CMBS)
portfolio
Commercial mortgage loans
Common stock
Community Express
Companies
insurance
investment
management
portfolio
private
Compensation
cash
costs
in-kind
senior management
stock as
CompuCredit
Computer Learning Centers (CLCX)
Concentrated portfolios
Conseco
“turnaround memos” and
Conspiracy of Fools
(Eichenwald)
Conspiracy theory
Conventional loans
Conventional small business lending
Cooper Natural Resources
Corporate debt
Corporate fraud
Corporate securities
Corporate taxes
Corruption
Costs, acquisition
Counterfeit shares
Cox, Christopher
C.R. Anthony
Cramer, Jim
Credit America
Credit history
Criminal behavior
Criminal legality
Current-sale test (SEC)
impairment test versus
Current-sale valuation
D
Davies, Bettie A.
Davis, Lanny
“Dead money”
Deal, The
Debt
converting to equity
corporate
guarantees
investments
market values
securities
senior
subordinated
Velocita
Debt investments
Debtor-in-possession (DIP)
Debt-to-equity conversion
Debt-to-equity ratio
Defamation
Defaulted loans
Default rates
Delinquency reports
loans and
Delinquent loans
Demutualizations
Department of Education
Depreciated/non-accrual investments
Depreciation
Deutsche Bank
Disclosure
about BLX investigation
fair
of put agreement
Dishonesty, establishing pattern of
Disinformation campaign
Disqualified loans
Disraeli, Benjamin
Dividend company
Dividend growth model
Dividends
decreasing
stock
Dodd, Robert
Donaldson, Bill
Donaldson, Lufkin & Jenrette (DLJ)
Duff & Phelps
Duncan, Garry
Dunlap, Al
E
Earnings
per share
recurring
taxable
Earnings before interest, taxes, and
management fees (EBITM)
Earnings before interest, taxes, depreciation, and amortization (EBITDA)
Eastbourne Capital
Ebbers, Bernie
Economy stocks
Eichenwald, Kurt
Einhorn, Cheryl Strauss
Eisinger, Jesse
Elán
fraud at
Elliot, Faye
Embezzlement
EMCOR
Employees
ethics and
stock options
Endicott Partners
Enron
Allied Capital resembling
management
Raptor partnership and
Enterprise values
Environmental Protection Agency (EPA)
Environmental violations
Equity
injections
investments
offerings by Allied Capital
Equity-kicker marks
Ethics
employees and
Executive Greetings
debt and equity investments
Exercise price
Expenses, back-loading of
F
Fairchild Industries
bankruptcy of
debt and equity investments
Fair disclosure (FD)
Fair-valuation methods
Fair value
determining
Fair-value accounting
SEC and
False Claims Act
Farm Credit Auditors’
Farmer Mac, sales of
Farmhouse Equity Research
Fastow, Andy
Federal Deposit Insurance Corporation (FDIC)
Federal Trade Commission
Fees
management
related-party
Felker, Charles
Ferguson, Jock
Financial crisis
Fire-sale accounting
“Fire sale” prices
Fire-sales of assets
Food and Drug Administration (FDA)
Fooling Some of the People
(Einhorn), hardcover publication of
Forbes
Foreclosure
Forensic detectives
Fox, Chris
Franchises
Fraud
accounting
Allied Capital and
at BLX
cleaning up after
combating
corporate
at Elan
gas station
government-related
insiders and
Internet bubble and
loan
mortgage transactions
securities
shrimp-boat
stock research and
underwriting practices and
WorldCom
Fraudulent loans
origination of
Freedom of Information Act (FOIA)
Friedman, Billings & Ramsey
Frontline Capital Group
Full Disclosure Coalition
Fundraising, Kerry and
Funds
“black box”
closed-end
hedge
