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Introduction:
Technological innovation is one of the key indicators for economic growth and productivity. Recent studies show that R&D investment causes technological change. However, this relationship is not always obvious and seems to vary according to the level of economic development. A large number of studies on developed countries confirm the positive relationship between research and development, innovation and productivity. However, in developing countries, this relationship is not always clear. In this regard, in order to allocate an important share of national income to research and development, developing economies need to achieve a high and sustainable economic growth rate or create an economic development policy based on new innovation. This paper investigates the threshold effect of medium-high technology exports on total factor productivity in 50 developing and developed countries over the period 2007-2020.

Methodology:
For analyzing data, panel smooth transition regression (PSTR) model is used, which was presented and expanded by Gonzalez et al. (2005) and Colletaz & Hurlin (2006) and is very suitable for heterogeneous panel data. Thus, Medium-High Technology Exports index is chosen as the transition variable. Following the study of Hammar and Bellarebi (2021), the general model shows the relationship between the logarithm of total factor productivity, the logarithm of advanced and medium exports (transition variable), the logarithm of trade openness, and the logarithm of research and development expenditures.

Results and Discussion:
The results show a nonlinear relationship between the variables under study. Based on the necessary test results, considering only one transition function with a threshold value and two regimes is sufficient for nonlinear estimation of the model. Also, the logarithm of the value of the transition variable threshold is estimated about 3.0816 and the slope parameter is estimated about 6.4226. Research and development (R&D) expenditures and trade have negative significant effects on total factor productivity in the first regime on total factor productivity that this effect by crossing the threshold (Medium-High Technology Exports) effect for the variable of R&D expenditures becomes positive and insignificant. This result is consistent with the study of Sepherdoost and Afshari (2016). In addition, the results show that the influence of trade on total factor productivity is negative and significant, but its influence is lower than before, in the second regime. This result is consistent with the study of Lotfalipour et al. (2015)

Conclusion:
Considering the role of high and medium technology exports in the relationship between research and development expenditures and total factor productivity, it can be said that developing countries in the initial stages of growth can increase their productivity by increasing the export of high technology industries, to a level of specific development, despite the very high importance of research and development in the development of high-tech industries. Only a very small part of the country's resources is spent on research and development, and the weakness of the workforce has reduced the utilization of this small amount of domestic research and development investment. So, the low contribution of research and development expenses indicates that companies do not have much desire for innovative efforts and the creation of new technology transfer capacity as a stimulus for the quantitative and qualitative growth of industrial products. This action has caused them to not provide new products and services and reduce their competitiveness in domestic and foreign markets.
The most important policy recommendation is that the governments of developing countries should develop high and medium technology exports witch through their positive effects such as productivity growth, reduction of production costs, improvement of financial development and growth of innovation and technology, it is possible to achieve favorable economic growth and to improve the productivity of all factors. Also, the development of exports with advanced and medium technology and knowledge-based production will initially attract educated and specialized unemployed people, and with the improvement of management practices, the productivity of production factors and the level of technology will increase and lead to product innovation. Therefore, considering the importance of exporting with advanced and medium technology and knowledge-based production, it is suggested that the universities move towards the third generation university, in which case the chain of knowledge to technology will be completed in the university and the university will support the industries by developing the latest technologies. It is also suggested that in order to improve their competitiveness in the international arena and to advance their development goals, developing countries allocate a greater share of their income resources to research and development and create incentives for researchers in various economic sectors, especially in industries with technological capabilities, and move more towards the knowledge-based economy and the implementation of research policies based on innovation.

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According to the information view, the main function of accounting is to provide information and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) reduces the corporate declared tax disagreement by tax auditors due to facilitating tax planning coordination between different departments of the company and providing documents to tax authorities. The purpose of this study is to investigate the impact of IIEQ on tax risk reduction in listed companies in Tehran Stock Exchange (TSE) by applying data collected from 136 companies during the years 2009 to 2015. For this purpose, the difference between the corporate declared and certain tax due to the uncertainty about the confirmation of the declared tax is taken as a tax risk. The results show that environmental uncertainty increases tax risk. Moreover, income quality, income forecasting accuracy, and financial reporting quality and transparency reduce tax risk. Corporate governance quality, is also effective for tax risk reduction. These findings highlight the importance of environmental conditions, measurement process, financial reporting and internal monitoring for tax risk reduction. On the other hand, based on the research findings, companies with lower tax rates have higher tax risks; but conservatism and asset returns don’t make sense for tax risk. Moreover, tax risk is higher in larger companies, and financial leverage, also, increases tax risk. The findings provide new evidence of the IIEQ impact on the corporate tax planning. These findings can be useful in assessing corporate tax risk based on its IIEQ.