فهرست مطالب مشترک دکتر احمد خدامی پور و دکتر بهنام کرمشاهی

This research examines the associations between cost system complexity, purposes of use, and cost system effectiveness. For this research we used descriptive kind of measurement method. First, factor analysis identifies two underlying dimensions of cost system purposes of use, which refers to the range (scope) of purposes for which the cost system is used, among nine widely used purposes; cost system usage for product planning and cost management purposes. Next, the effect of cost system complexity and usage for product planning and cost management purposes on cost system effectiveness, as proxied by the intensity of use of and level of satisfaction with the cost system, was examined. The results indicate that at higher (lower) levels of usage for product planning purposes, cost system complexity negatively (positively) affects cost system intensity of use, while at higher (lower) levels of usage for cost management purposes, cost system complexity positively (negatively) affects cost system intensity of use and satisfaction.

The relation between stock returns and earnings is sensitive to the business cycle. In particular، the Earnings Response Coefficient has been shown to be higher during economic boom period compared to the recession period. In this research، we investigate the relationship between earnings conservatism and business cycle in the companies listed in the Tehran stock exchange. To conduct this study،164 listed companies in Tehran stock exchange were selected during 1377-1388. Our measure of conservatism uses the regression identified by Basu (1997). In this research، we demonstrate that the conservatism and value relevance of current earnings is actually higher during economic recessions. We further demonstrate that the value-relevance of expected future earnings is higher during boom period، meaning that the association between historical accounting information and future growth opportunities would be weakened.