MORITZ KARL WALTER HIEMANN
Courses a.y. 2021/2022
40977 ACCOUNTING 2 - ACCOUNTING THEORY
Moritz Hiemann is an assistant professor of accounting at Università Bocconi.
He served as an assistant professor of accounting at Columbia Business School from 2013 to 2021. He received a Ph.D. in accounting from Stanford University in 2013.
Agency theory; real options; valuation; incentive compensation; contract theory; financial statement analysis.
Earnings and Firm Value in the Presence of Real Options (2020). The Accounting Review, 95(6). 263-289.
Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective. (with Stefan Reichelstein) Fundamentals of International Transfer Pricing in Law and Economics. Eds. W. Schön and K. Konrad. Heidelberg: Springer-Verlag Berlin Heidelberg, 2012. 3-18.
A Life Cycle Model of Firm Value. (conditionally accepted at The Journal of Financial Reporting)
Accounting for Owners’ Capital. (working paper)
Accrual Accounting in Performance Measurement and the Separation of Ownership and Control. (under review)
Covenants, Interest Rates, and the Cost of Debt. (under review)