درخت حوزه‌های تخصصی

The Internet is changing the transaction pattern of B2B markets. One of the major concerns of IT knowledge-based companies is how to take advantage of B2B online markets. These companies believe that the only possible strategy for entering these markets is to launch independent websites, and they are usually reluctant to enter these markets due to the requirements such as financial resources and skilled human resources. The literature showed that there were different strategies for entering these markets. This study aimed to identify the factors influencing the selection of B2B online market entry strategies in IT knowledge-based companies but given the complexity of choosing the right strategy, it is a complex and unstructured issue, with various stakeholders, both internal and external, involved. Therefore, due to this complexity and the strong role of the human factor in it, the methodology of soft systems methodology has been used. The results showed that the factors contributing to the selection of B2B online market entry strategies in IT knowledge-based companies included entry time, external beneficiaries' characteristics and needs, corporate resources, corporate control strategy, corporate IT capabilities, external beneficiaries' IT knowledge and motivation, and product.

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference between the collected taxes and the tax required by the law. The purpose of this study is to answer the question whether corporate governance is effective and strong on the relation between tax gap and future earnings changes? The statistical population of the research in Tehran Stock Exchange (TSE) firms and statistical sample consists of 120 companies in the period of 2007-2017. In order to test the hypotheses, multivariate regression using mixed data - data approach has been used. The results indicate that there is a significant inverse relationship between the tax gap and future earnings changes. It can be argued that increasing the difference between earnings accounting earnings can be associated with decreasing interest in the next year and less stability. On the other hand, significant positive relation between corporate governance is efficient and strong with future earnings changes. because corporate governance will ultimately lead to more sustainable future gains due to the decline of discretionary accruals in discretionary accruals. It is also reinforced by the effect of the tax gap on future earnings changes in firms that have efficient corporate governance, and this effect is only seen for a year later. And is not effective for the second and third years.