Max Hewitt

University of Arizona - Eller College of Management

Associate Professor of Accounting

School of Accountancy

1130 E. Helen Street

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

6

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SSRN CITATIONS
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Top 37,899

in Total Papers Citations

23

CROSSREF CITATIONS

2

Scholarly Papers (6)

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 06 Apr 2013 Last Revised: 30 Jan 2020
Max Hewitt, Frank D. Hodge and Jamie H. Pratt
University of Arizona - Eller College of Management, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 900 (48,426)
Citation 1

Abstract:

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earnings management; shareholders' interests; accruals; trust; investment decisions

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
Max Hewitt, Frank D. Hodge and Jamie H. Pratt
University of Arizona - Eller College of Management, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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earnings management, shareholders’ interests, accruals, trust, investment decisions

2.

Analysts’ Annual Earnings Forecasts and Changes to the I/B/E/S Database

Number of pages: 61 Posted: 03 Jun 2016 Last Revised: 29 Jan 2020
Arizona State University (ASU) - School of Accountancy, University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 846 (53,545)
Citation 7

Abstract:

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I/B/E/S, Analysts, Earnings forecasts, Consensus, Market expectations

3.

Disaggregating Operating and Financing Activities: Implications for Forecasts of Profitability

University of Alberta School of Business Research Paper No. 2014-09, 2014, Review of Accounting Studies, 19 (1): 328-362
Number of pages: 48 Posted: 28 Jan 2010 Last Revised: 13 May 2014
University of Texas at El Paso, University of Arizona - Eller College of Management, University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 532 (97,309)
Citation 10

Abstract:

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disaggregation, operating, financing, unusual or infrequent

4.

The Effects of Investors’ Information Processing Limitations When Incorporating Return on Assets into Their Investment Decisions

Kelley School of Business Research Paper No. 17-9
Number of pages: 52 Posted: 23 Jan 2017
University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 218 (256,184)

Abstract:

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Return on assets, Fixation, Split attention, Presentation format

5.

The Confidence-Based Spillover Effects of Forecasting on Managers’ Risk-Taking

Kelley School of Business Research Paper No. 2023-4337107
Number of pages: 47 Posted: 30 Jan 2023 Last Revised: 27 Nov 2023
Indiana University - Kelley School of Business - Department of Accounting, Utah State University - Huntsman School of Business - School of Accountancy, University of Arizona - Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 121 (420,936)

Abstract:

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forecasting; risk; miscalibrated confidence; illusion of control; spillover

6.

Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings

The Accounting Review, Vol. 92, No. 3, 2017
Posted: 11 May 2017
Utah State University - Huntsman School of Business - School of Accountancy, University of Arizona - Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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Smooth Earnings, Earnings Management, Opportunity, Incentive, Risk Judgments