MORITZ KARL WALTER HIEMANN

MORITZ KARL WALTER HIEMANN

Courses a.y. 2024/2025

Biographical note

Assistant professor of accounting at Università Bocconi. I served as an assistant professor of accounting at Columbia Business School from 2013 to 2021. I received a Ph.D. in accounting from Stanford University in 2013.


Research interests

My research interest are agency theory, real options, valuation, incentive compensation, contract theory, and financial statement analysis.


Selected Publications

Hiemann, Moritz
Earnings and firm value in the presence of real options
ACCOUNTING REVIEW, 95 (6): 263–289, 2020

Hiemann, Moritz
Accrual accounting in performance measurement and the separation of ownership and control
ACCOUNTING REVIEW, Forthcoming

Hiemann, Moritz; Reichelstein, Stefan
Transfer pricing in multinational corporations: an integrated management- and tax perspective
Fundamentals of international transfer pricing in law and economics, 2012

Hiemann, Moritz
A life cycle model of firm value
Journal of Financial Reporting, 2022