In much the same way, some years ago the earliest firms to report option payouts on their financial statements were firms with small payouts.

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My historical financial statements tell me that my small clients have certainly helped to pay the bills.

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The full text of the witness statements from the House Committee on Small Business hearing is posted on its Web site.

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While but a small sampling of his voluminous writings and public statements, the cited quotes exemplify the larger body of work which can only be enumerated here.

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Yet as ludicrous as are Sheikh's statements about me -- I'll leave Ullman to speak for himself -- this small comedy is a piece of a much larger drama.

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"You can still have crooks cooking the books in smaller companies, but it's easier to comprehend their financial statements, so it's easier to uncover it, " says Yokosawa, who specializes in small caps.

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