Mirko Heinle

Mirko Heinle is associate professor of accounting with a teaching focus on climate and financial markets, strategic cost analysis, and managerial accounting. In his teaching, Heinle focuses the impact that climate change has on equity prices and how the price impact, in turn, affects firms’ decisions. Most recently, Heinle’s research includes developing a framework for firms for ESG reporting to investors and looking at how firm and investors make choices, especially green ones. The ESG-reporting framework also allows for greenwashing and Heinle shows that greenwashing may just be a (bad) indicator of positive change, without incentives to greenwash, there are no incentives for real change. Heinle’s research interests also concern accounting disclosure in capital markets, the regulatory process of such disclosure, and internal capital allocation. Heinle joined the Wharton School in 2011 after receiving his doctoral degree from the University of Mannheim, Germany.

Research Interests:

Theoretical research in financial and managerial accounting

Education:

• University of Mannheim
  Dr. in Business Administration, 2009

Academic Experience

• University of Pennsylvania, The Wharton School
  • Associate Professor, July 2019–present
  • Assistant Professor, 2011–2019
  • Lecturer, January 2009–2011, visiting from University of Mannheim