Mirko Heinle teaches Managerial Accounting in Wharton’s undergraduate program. He joined the Wharton School in 2011 after receiving his doctoral degree from the University of Mannheim, Germany. Mirko’s research interests concern accounting disclosure in capital markets, the regulatory process of such disclosure, and internal capital allocation. His current research includes the disclosure of risk related information, the effect of regulatory uniformity on lobbying incentives, and the optimal allocation of non-monetary resources.