Other Papers and Articles

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Other Papers and Articles

Debt Innovative

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John D. Finnerty, Fordham Business Magazine, pp. 24-25. 2001 Spring/Summer

Standing to Sue Under Rule 10b-5: A Fresh Look at the New Investment Doctrine

Several decisions have addressed the question of whether post-transaction amendments or modifications and securities exchanges satisfy the purchase or sale requirements under Section 10(b) and Rule 10b-5. Nonetheless, there is no constant and reliable approach to the question of what constitutes a new investment decision. This article analyzes the purchase or sale requirements under Section 10(b) and Rule 10b-5, then examines the recent decision in Department of Economic Development v. Arthur Anderson & Co., and finally looks at how economic models for risk analysis can lead to a consistent approach to the issue of what constitutes a new investment decision.

Robert Sidorsky and John D. Finnerty, Securities Regulation Law Journal, pp. 113-198. 2001 Summer

Meeting the New Standard for 10b-5 Class Action Damage Calculations

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John D. Finnerty and George M. Pushner, Analysis Group/Economics Issue Brief. 2002

Rule 10b-5 vs. Section 11 Securities Fraud Class-Action Damages

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John D. Finnerty and George M. Pushner, Analysis Group/Economics Issue Brief. 2002

The Trend in Corporate Financial Disclosure

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John D. Finnerty and Heidi Donoghue, in Esmeralda O. Lyn and George J. Papaioannou, eds., Financial Services in the Evolving Global Marketplace. Hofstra University Press, New York, pp. 192-209. 2002

How Companies Account for the Cost of Options

Prof. Alfred Rappaport quite rightly observes that the case for expensing employee stock options is compelling and that the FASB's prescription for calculating that expense is not (Manager's Journal: "Choosing a Useful Option," Sept. 24). However, he makes a fundamental mistake when he asserts that "the true annual cost of options is the difference between the value of options outstanding at the end of the year and at the beginning of the year, plus the gain employees realize on options exercised." Like many participants in the debate about ESOs, he is confusing cost at the time of grant and the ESOs' future value.

John D. Finnerty, Wall Street Journal, p. A15. 2002 October 10

A Comparison of Alternative Models for Valuing Employee Stock Options

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John D. Finnerty, Financial Executives Research Foundation, Florham Park, NJ 2003 January

Valuing Employee Stock Options: A Comparison of Alternative Models

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John D. Finnerty, FMA Online. 2003 Summer

Calculating Damages in Broker Raiding Cases

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John D. Finnerty, in John Siegal, Protecting Corporate IP Assets: Enforcing Restrictive Covenants in the Employment Context. Practising Law Institute, New York, pp. 111-145. 2005