
Moshe Hagigi
Professor, Accounting
Education
PhD, New York University Stern School of Business, 1981
MPhil, New York University Stern School of Business, 1980
MBA, The Hebrew University of Jerusalem Israel., 1971
BA, The Hebrew University of Jerusalem, Israel, 1969
Publications
Wang, G., Hagigi, M. (2019). “The Effect of the Need for Subsequent Seasoned Equity Offerings on Earnings Management Motivation”, Review of Accounting and Finance, 18 (1), 25-52
Yu, K., Hagigi, M., Stewart, S. (2018). “Income smoothing may result in increased perceived riskiness: Evidence from bid-ask spreads around loss announcements”, Journal of Corporate Finance, 48 442-459
Hagigi, M., Shahla, S. (2015). “Environmental Influences on Business Practices: The Case of Iran”, Independent Business Review, 7 (2)
Hagigi, M. (2013). “The Impact of Compensation Schemes on Risk Attitude: A Comparison Between Bangladesh and US Decision-makers”, Independent Business Review, 6 (1)
Hagigi, M., Lin, L. (2012). “Attitude towards Risk and Entrepreneurship Development in Emerging Economies: The Case of Bangladesh”, Independent Business Review, 5 (1)
Hagigi, M., Sivakumar, K. (2007). “Small Versus Large Firms: Accounting Disclosures and Earnings Management”, Special edition of a collection of refereed research articles on accounting for small and medium enterprises in global setting
Hagigi, M. (2007). “Accounting Disclosure: Small Versus Large Companies.”, L’armonizzazione dei Principi Contabili in Europa “Quali regole” per le piccole e medie imprese
Hagigi, M., Tan, J., Wu, E. (2000). “Accounting and Measurement Problems of Joint-Ventures: The Case of China”, Research in Accounting in Emerging Economies., 4
Hagigi, M., Manzon, G., Mascarenhas, M. (1999). “Increase Asset Efficiency to Gain Multinational Market Share”, Management International Review, 39 (3)
Hagigi, M., Hlasa, K. (1999). “Economic Considerations Versus Equity Issues in Forging Tax Policies in Emerging Countries: The Case of Lesotho”, Research in Accounting in Emerging Economies
Hagigi, M. (1998). “Japanese accounting–A historical approach : by Kyojiro Someya, Claredon Press, Oxford, 1996, 241 pp, $70”,
Hagigi, M., Wu, E. (1997). “International Accounting Practices: Book Values and Economic Values”, International Review of Accounting, 2
Hagigi, M. (1997). “Integrating Pension Investment Policy: Implications for Risk Management”, Journal of Accounting & Business Research, 5
Hagigi, M., Erhlich, C., Meanor, F. (1997). “The Tax Treaty Between Israel and the Republic of South Korea: Taxation and Economic Development”, The Tax Treaty Between Israel and the Republic of South Korea: Taxation and Economic Development
Meanor, F., Toledo, M., Hagigi, M. (1995). “he Impact of NAFTA on the Trade Between Israel and Canada, Mexico and the U.S.”, The Israeli Tax Review, 23
Hagigi, M., Williams, P. (1995). “Financial Reporting of State-Owned Enterprises in Emerging Economies: The Case of Zaire”, Research in Accounting in Emerging Economies, 4
Hagigi, M., Meanor, F., Toledo, M. (1994). “A Decade of the Free Trade Area Agreement Between Israel and the United States: the Effect of New Tax and International Legislation”, The Israeli Tax Review, 22
Hagigi, M., Kluger, B., Shields, D. (1993). “Auditor Change Announcements and Consensus of Investor Expectations”, The Journal of Business Finance and Accounting, 20
Hagigi, M. (1993). “Hedging Against Foreign Currency Exchange Risk”, The Chinese Accounting Review, 27
Williams, P., Hagigi, M. (1993). “Accounting, Economic and Environmental Influences on Financial Reporting Practices in Third World Countries: The Case of Morocco”, Research in Third World Accounting, 2
HAGIGI, M., KLUGER, B., SHIELDS, D. (1990). “COST UNCERTAINTY AND BUDGET OVERSPENDING – A SAFETY-1ST PERSPECTIVE”, JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 9 (4), 257-270
Hagigi, M. (1990). “Insider Trading: an International Perspective”, Comparative International Accounting Educational Standards,
Hagigi, M., Sponza, A. (1990). “Financial Statement Analysis of Italian Companies: Accounting Practices, Environmental Factors and International Corporate Performance Comparisons”, The International Journal of Accounting, 25
Hagigi, M. (1990). “The Reporting of Profits and the Concept of Realisation”, The International Journal of Accounting, 25
EICHENSEHER, J., HAGIGI, M., SHIELDS, D. (1989). “MARKET REACTION TO AUDITOR CHANGES BY OTC COMPANIES”, AUDITING-A JOURNAL OF PRACTICE & THEORY, 9 (1), 29-40
Hagigi, M., McAuliff, T. (1989). “Market Reaction to Off-Balance-Sheet Information: The Case of International Finance Subsidiaries”, The International Journal of Accounting, 24
Hagigi, M., Hubbard, H. (1988). “Forging National Tax Accounting Practices: The Saudi-Arabian Experience”, The International Journal of Accounting Education and Research, 23
Hagigi, M. (1988). “Industry Versus Country Risk In International Investments of U.S. Pension Funds”, The Financial Analyst Journal
Shaw, B., Atherton, C., Hagigi, M. (1988). “Targeting The Objective”, Trusts and Estates
Hagigi, M., Shaw, B., Atherton, C. (1988). “Fiduciary Responsibility and Conflict of Interests in Managing Defined Benefits Pension Funds”, Suffolk University Law Review, 22
HAGIGI, M., KLUGER, B. (1987). “SAFETY 1ST – AN ALTERNATIVE PERFORMANCE-MEASURE”, JOURNAL OF PORTFOLIO MANAGEMENT, 13 (4), 34-40
Hagigi, M., Aguirre, A. (1987). “Accounting, Economic and Environmental Determinants of Financial Reporting Practices in Guatemala”, The International Journal of Accounting Education and Research, 22
Hagigi, M., Kluger, B. (1987). “Assessing Risk and Return of Pension Funds Portfolios by the Telser Safety-First Approach”, The Journal of Business Finance and Accounting
HAGIGI, M. (1985). “FINANCIAL ASPECTS OF THE UNITED-STATES PENSION SYSTEM – BODIE,Z, SHOVEN,JB”, JOURNAL OF FINANCE, 40 (2), 609-611