Journal of Business Management and Information Science: 4 (2)

Open Access Article

1 - The effect of corporate social responsibility on business model innovation with the mediating role of organizational legitimacy
Mojkan Tahernejad darioush jamsidi Abdolali Jalali

The present study was conducted with the aim of investigating the impact of corporate social responsibility on business model innovation with the mediating role of organizational legitimacy. This research is quantitative in terms of applied type and descriptive-survey r More

The present study was conducted with the aim of investigating the impact of corporate social responsibility on business model innovation with the mediating role of organizational legitimacy. This research is quantitative in terms of applied type and descriptive-survey research in terms of research method. The statistical population of the research included all the managers and employees of Iran Khodro Diesel Company in the number of 900 people, and the study sample was selected by stratified random method, based on the Kurkan formula, and the number of 269 people was selected. The main data collection tool was the Corporate Social Responsibility Questionnaire of Carroll et al. (2009), Organizational Legitimacy of Business Model Innovation, Ho et al. (2020) with 25 items. Face and content validity and its reliability were calculated and confirmed by Cronbach's alpha method. The obtained data were analyzed using structural equation model and Smart PLS software version two. The results showed that the social responsibility of companies and its different dimensions have a direct and indirect effect on the innovation of the business model through the mediation of organizational legitimacy. Manuscript profile

Open Access Article

2 - The relationship between real activity-based earnings management and tax strategies with an emphasis on the role of agency costs
Rana Jalilpour Parniya Yunus Badavranhandi Shahla Abbaszadeh

In the current research, the relationship between profit management based on real activities and tax strategies is investigated, emphasizing the role of agency costs. This research is practical in terms of its purpose, and from the point of view of correlation methodolo More

In the current research, the relationship between profit management based on real activities and tax strategies is investigated, emphasizing the role of agency costs. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 135 companies were selected as the research sample in the 6-year period between 2013 and 2018. The method used to collect information is a library, and the relevant data for measuring the variables have been collected from the Kodal website and the financial statements of the companies. Stata software was used to test research hypotheses. The results of the research show that profit management based on real activities has an inverse relationship with the effective tax rate. However, it is directly related to the difference between accounting profit and taxable profit. The ratio of operating expenses to net sales has an inverse effect on the relationship between earnings management based on actual activities and the effective tax rate. The interaction of free cash flow and Qotubin ratio does not affect the relationship between earnings management based on real activities and effective tax rate. Manuscript profile

Open Access Article

3 - Examining the role of philanthropic behavior and working capital management on the relationship between corporate governance factors and sales growth
MohammadAli Razi Mohsen Amini Khozani mohammad norouzi

The purpose of this research was to investigate the role of philanthropic behavior and working capital management on the relationship between corporate governance factors and sales growth. The spatial domain of this research was the companies accepted in Tehran Stock Ex More

The purpose of this research was to investigate the role of philanthropic behavior and working capital management on the relationship between corporate governance factors and sales growth. The spatial domain of this research was the companies accepted in Tehran Stock Exchange and the temporal domain was the years between 2013 and 2019. In this research, corporate governance factors were considered as independent variables and sales growth as a dependent variable. The current research is in the category of applied research, if the classification of research types based on nature and method is considered, the present research method is It is in the category of descriptive research, and in terms of method, it is also considered in the category of correlational research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the method of systematic elimination, 135 companies were selected as a statistical sample. The results obtained in this research are consistent with the documents mentioned in the theoretical framework of research and financial literature. Manuscript profile

Open Access Article

4 - The relationship between Abnormal Investment and Performance in Different Stages of the Life Cycle of Companies (Case Study: Companies Listed on the Tehran Stock Exchange)
Mohammadreza Abbasi Astamal Yalda Hasannpour

The present study investigates the relationship between abnormal investment and performance in different stages of the companies' life cycle.This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). More

The present study investigates the relationship between abnormal investment and performance in different stages of the companies' life cycle.This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 128 companies were selected as sample and were investigated in the period of 8 years between 2013 and 2020. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that there is a direct relationship between abnormal returns and company performance. However, there is an inverse relationship between unusual investment and company performance. There is no relationship between abnormal returns and company performance in the growth phase. Also, there is no relationship between abnormal investment and company performance in the growth phase. But, there is a direct relationship between abnormal returns and firm performance at maturity. There is no correlation between abnormal investment and firm performance at maturity. There is a direct relationship between abnormal returns and company performance in the downturn phase. There is an inverse relationship between abnormal investment and the company's performance in the downturn. Manuscript profile

Open Access Article

5 - Investigating the Impact of E-Commerce and Research and Development Costs on the Economic Development of Selected Middle Eastern Countries
Saman Athari Teymour Mohammadi

Today, the development of the country depends on the development of the information technology industry, in which e-commerce and the increase in research and development costs (R&D) is one of its most important components. Economic growth is very important, and it i More

Today, the development of the country depends on the development of the information technology industry, in which e-commerce and the increase in research and development costs (R&D) is one of its most important components. Economic growth is very important, and it is clear that the analysis of the impact of e-commerce on the economy in order to find the benefits and problems of e-commerce development shows that the use of e-commerce industry structure has a greater and more positive contribution to national economic development. In this paper, the effect of e-commerce and R&D costs along with government size and health expenditures on economic development in 9 selected countries in the Middle East using the model data panel (GLS) method in the period 2005 to 2015 has been investigated. Shows that e-commerce and R&D have a positive and significant effect on GDP (GDP) per capita, among the model variables, the most impact is related to the R&D expenditure variable and the least effect is related to the government size variable. Recommends Due to the importance of e-commerce and research in economic development and social welfare, governments can adopt appropriate policies and conditions to expand this issue. Manuscript profile

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