List of Articles Open Access Article Abstract Page Full-Text 1 - The effect of corporate social responsibility on business model innovation with the mediating role of organizational legitimacy Mojkan Tahernejad darioush jamsidi Abdolali Jalali Open Access Article Abstract Page Full-Text 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 Open Access Article Abstract Page Full-Text 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 Open Access Article Abstract Page Full-Text 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 Open Access Article Abstract Page Full-Text 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