Courses a.y. 2024/2025
40977 ACCOUNTING 2 - ACCOUNTING THEORY
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
Earnings and firm value in the presence of real options
ACCOUNTING REVIEW, 95 (6): 263–289, 2020
Hiemann, Moritz
Accrual accounting in performance measurement and the separation of ownership and control
ACCOUNTING REVIEW, Forthcoming
Accrual accounting in performance measurement and the separation of ownership and control
ACCOUNTING REVIEW, Forthcoming
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
Transfer pricing in multinational corporations: an integrated management- and tax perspective
Fundamentals of international transfer pricing in law and economics, 2012