Moritz Hiemann
Accounting
Assistant Professor
Financial Accounting & Analysis
moritz.hiemann@unibocconi.it
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Biography
Moritz Hiemann is an Assistant Professor at Università Bocconi in the Department of Accounting. Previously he served as an Assistant Professor of Accounting at Columbia Business School from 2013 to 2021.
His research interest focus on agency theory, real options, valuation, incentive compensation, contract theory, and financial statement analysis. He is the author of many articles published in The Accounting Review and The Journal of Financial Reporting.
Moritz got a B.S. in Business Administration from Babson College and got a Ph.D. in Accounting from Stanford University in 2013.
Latest publications
Accrual Accounting in Performance Measurement and the Separation of Ownership and Control
The Accounting Review, 2023, vol.98, no. 7, pp.289–314
A Life Cycle Model of Firm Value
Journal of Financial Reporting, 2022, vol.7, no. 1, pp.85-121
Earnings and Firm Value in the Presence of Real Options
The Accounting Review, 2020, vol.95, no. 6, pp.263-289
Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective in Fundamentals of International Transfer Pricing in Law and Economics
Wolfgang Schön, Kai A. Konrad (Eds),Springer Berlin Heidelberg, pp.3-18, 2012
Grants & Honors
Excellence in Research Award - Università Commerciale Luigi Bocconi
, 2024