大卫.埃因豪恩管理的基金规模60多亿美元，他的投资理念是：“We try to find things that are misunderstood,” says Einhorn. “And then if we think something is misunderstood then we figure out if it’s misvalued. And if we figure out that it’s misunderstood and misvalued, then we tend to invest”；如果发现市场定价是错误的，他会采用多空手段进行操作，去年他认为绿山咖啡是被严重高估的，进行了做空，并发表了他的观点