Timothy A. Luehrman is a finance academic, formerly a senior lecturer at Harvard Business School.^[1] He is best known for his work on valuation and real options; specifically, he conceived the idea of treating business strategy as a series of options,^[2] and his papers here^[3][4] are widely quoted.

His research focuses on international corporate finance, advanced valuation techniques, and long-horizon financial management. He has published numerous books, research articles and case studies for both scholars and practitioners.^[1]

He has held appointments at the MIT Sloan School of Management, IMD and the Thunderbird School of Global Management. He was also a managing director at Standard & Poor’s Corporate Value Consulting division and a partner at PricewaterhouseCoopers. During 2003–2004 he was a member of the Financial Accounting Standards Board’s Option Valuation Group.^[1]

He received his B.A. in economics from Amherst College (1979), MBA from Harvard Business School (1983), and Ph.D. in business economics from the Harvard Graduate School of Arts and Sciences (1986).^[1]