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MORITZ KARL WALTER HIEMANN

MORITZ KARL WALTER HIEMANN
Assistant Professor
Department of Accounting
 

Courses a.y. 2021/2022

20214 FINANCIAL REPORTING AND ANALYSIS
40977 ACCOUNTING 2 - ACCOUNTING THEORY

Biographical note

Moritz Hiemann is an assistant professor of accounting at Università Bocconi. 


Academic CV

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.


Research areas

Agency theory; real options; valuation; incentive compensation; contract theory; financial statement analysis.


Publications



SELECTED PUBLICATIONS

Publications:

Earnings and Firm Value in the Presence of Real Options (2020). The Accounting Review, 95(6). 263-289.

Book Chapters:

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.

Working Papers:

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)