MORITZ KARL WALTER HIEMANN
Courses a.y. 2023/2024
40977 ACCOUNTING 2 - ACCOUNTING THEORY
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.
My research interest are agency theory, real options, valuation, incentive compensation, contract theory, and financial statement analysis.
Earnings and firm value in the presence of real options
ACCOUNTING REVIEW, 95 (6): 263–289, 2020
Accrual accounting in performance measurement and the separation of ownership and control
ACCOUNTING REVIEW, Forthcoming
Transfer pricing in multinational corporations: an integrated management- and tax perspective
Fundamentals of international transfer pricing in law and economics, 2012
A life cycle model of firm value
Journal of Financial Reporting, 2022