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MORITZ KARL WALTER HIEMANN

MORITZ KARL WALTER HIEMANN
Assistant Professor
Department of Accounting

Courses a.y. 2023/2024

20214 FINANCIAL REPORTING AND ANALYSIS
40977 ACCOUNTING 2 - ACCOUNTING THEORY

Courses previous a.y.

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; 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