Effect of Stock Price Pressure on Management Earnings Forecasts

This research examines the relationship between cost-based adoption of activity and performance. It also deals with the evaluation of the tendency of choice (abandonment) and the nature of endogenousity. The Hackman model was used to evaluate the trend of sample selection and the approach of Waldridge 2 SLS-IV, to investigate the endogenous. Among the companies admitted to Tehran Stock Exchange during the years 2014 to 2018, randomly, 230 companies were sent questionnaires, 198 of them participated in the survey (86% response rate). After the initial processing, 170 data remained as an example for analysis. The results showed that after controlling the trend of sample selection and introversion, the cost-based costing based on activity in the Hackman method and activity-based costing in the 2SLS-IV method Compared to the activity-based cost-benefit ratio, it is significantly higher in the least-squares method. In addition, both reverse Mills proportions are positive and significant under the Factor Hackman and Hausman model under the Weldridge 2 SLS method, which confirms the presence of both trends in sample selection and endogenous. In general, controlling the trend of sample selection and introversion to properly assess the importance of the relationship between cost-based activity-based activities.