Fooling Some of the People All of the Time, a Long Short (And Now Complete) Story, Updated With New Epilogue (53 page)

Casey, Kathleen L.

Cash compensation

Cash flow, BLX

CBS
Marketwatch.com

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

mail

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