Moritz Karl Walter Hiemann

Moritz Karl Walter Hiemann is Assistant Professor of Accounting at Università Bocconi, with previous appointment at Columbia Business School (2013-2021). His research examines agency theory, real options, firm valuation, and incentive structures in corporate settings.

Research focuses on:

• Valuation methodologies incorporating real options
• Performance measurement under ownership-control separation
• Accrual accounting implications for governance
• Transfer pricing strategies in multinational corporations

His publications in leading accounting journals investigate interactions between accounting practices, firm valuation, and corporate governance structures. Recent work develops integrated models connecting accounting metrics with strategic decision-making under uncertainty.

Dr. Hiemann teaches Financial Reporting and Analysis and Accounting Theory, bridging theoretical frameworks with practical applications in corporate finance.