Jae K ShimJoel G. Siegel, Ph.D., CPA, is professor of finance and accounting at Queens College, New York City. Jae K. Shim, Ph.D., is professor of finance and accounting at California State University, Long Beach. Stephen W. Hartman, Ph.D., is professor of mangement at New York Institute of Technology. Drs. Siegel and Shim also consult in finance, and Dr. Hartman is a management consultant. Read More Read Less