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Aizhan Baimukhamedova,Yelena Konovalova,Rashid Makarov,Gulzada S. Baimukhamedova 한국유통과학회 2017 KODISA ICBE (International Conference on Business Vol.2017 No.-
Abstract should stand alone, means that no citation in abstract. The abstract should concisely This study extends the theoretical framework developed by Roychowdhury and Watts (2007) by testing it on a sample of Kazakhstani companies and aims at investigating changes in relations between two measures of conservatism: asymmetric timeliness of earnings (AT) and the market-to-book ratio (MTB) over short and long periods. On the contrary to the recent studies that document negative relations between these two measures, we reveal that magnitudes of earnings response to good and bad news increase for cumulation over longer periods. Second, we observe positive relations between earnings response to good news and MTB at the beginning and end of the estimation period. Even though the authors of the framework have not found any support for positive relations on any combination of news and MTB, our results support their initial expectations about positive association between asymmetric timeliness and MTB. Interestingly, our findings document absence of conservatism for certain lengths of cumulation period which can be attributed to peculiarities of financial reporting system on Kazakhstani Stock Exchange.
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