Fooling Some of the People All of the Time, a Long Short (And Now Complete) Story, Updated With New Epilogue (56 page)

Samsonite

collapse of

Sarbanes-Oxley Act

Savings-and-loan crisis

SBA. see Small Business Administration (SBA)

SBAExpress

Scheidt, Doug

Scrushy, Richard

Seabrooks, Robert

Securities

corporate

debt

depressed

fraud

offering

sales of

Securities and Exchange Commission (SEC)

accounting rules

Allied Capital investigation

as civil regulatory agency

current-sale test

Enforcement division

fair-value accounting and

filings

Greenlight Capital investigation

investigation by

short selling ban

testimony at

Securities Exchange Act

Securitizations

Securitized portfolios

Security analysis

Seeking Alpha

Seitel

Senior debt

September 11, 2001 terrorist attacks

Sham company

Share-clearing system

Shareholders

CRM as Allied’s largest

long-term

long-term capital gains and

retail

rewarding

tax shield for

Shares

borrowable

cost per

counterfeit

sale of

Short-sellers

author as

borrowing stock

profit-motivated

SEC and

Shrimp-boat loans

SBA and

Siegler, Collery & Company (SC)

Sirrom Capital

analysis of

success of

Six Sigma
, management concept

Six Sigma Black Belts
, management concept

Small Business Act

Small Business Administration (SBA)

BLX and

criticism of

defrauding of

lending programs

lending regulations

Loan Programs Division

loans

loss claims

policy of

portfolio

“pushback”

qui tam
case against Allied Capital and BLX

shrimp-boat loans and

standard for valuation

standard operating procedures of

Small business investment company (SBIC)

Small Business Investment Incentive Act

Snowe, Olympia

Sohn conference

S&P 500

Sparrow, Suzanne

Spear, Leeds & Kellogg (SLK)

Special-purpose entities

Spillover distribution

Spin-offs

defined

Spitzer, Eliot

Startec bonds and

Startec Global Communication

bankruptcy of

Statistical analysis

Stein, Ben

Stewart, Sam

Stifel Nicolaus

Stilmar, John

Stock market

Stock ownership initiative

Allied Capital

Stocks

common

as compensation

dividends

economy

employee options

growth

high-yielding

“new economy”

options

preferred

prices

purchasing

splits

weakness of prices

Story, Louise

Subordinated debt

Subordinated loans

Substandard loans

Summit Holdings Southeast (SHSE)

Surplus, of capital

Swartz, Mark

Sweeney, Joan

Sweet Traditions, bankruptcy of

Sydran Foods

bankruptcy of

debt and equity investments

T

Tannenhauser, Robert

Tasker, Janet

Taxable earnings

Taxable income

Tax code

Taxes

corporate

distribution

income

shield for shareholders

Technical accounting

Technology companies

Tenet Healthcare

TheStreet.com

Third-party valuation assistance, Allied Capital and

Third Point Partners

Tiger Fund

Tilson, Whitney

Tilson Capital Partners

Tomorrows Children’s Fund

Total enterprise value calculation

Trades, pair

Trading, insider

Transparency

Treasury bonds

Triad Hospitals

Trilogy Conifer bankruptcy

Triview Investments Inc.

Trone, David

“Turnaround memos,” Conseco and

Tyco

Tylan General

U

Underwriting

practices, fraudulent

Unguaranteed pieces

Unicover

U.S. Department of Agriculture (USDA)

Bill Russell Oil fraud and

Business and Industry loans by

USA Today

V

Valuation

assistance

of BLX

collateral

company policy

current-sale

indefensible

methodology

metrics

Mosaic Theory
of

nosebleed

portfolio

processes

SBA standard for

strategy

traditional measures

workout

Value

fair

long-term

market

Value investing, Internet bubble and

Value Investing Congress

Value investors

Velocita

Ventro

Venture-capital company

Venture funds

Ventures, real estate

Volatility, of stock price

W

Wachovia

Wall Street

Wall Street analysts

list of

The Wall Street Journal

Walton, Bill

Warrants

Wasatch Advisors