AbstractThe aim of this paper is to find the answers to hypotheses such as, can CEO's overconfidence lead to increases in their action towards MANAGEMENT.of CASH FLOW FROM Operations ((CFO)) , do CASH FLOW FROM finance (CFF) and CASH FLOW FROM investment (CFI) have the effect on the relation between CEO's overconfidence and the MANAGEMENT.of CASH FLOW FROM Operations?The samples used in this study are all companies listed on the Tehran  stock exchange, that based on the systematic elimination sampling method, 146 companies or in other word 876 year-firm was selected as statistical sample. This study is correlation analysis of post-event panel data. Multiple linear regression and logistic regression were used to test the hypothesis. Stata software version 15 and Eviews version 12 were also used for statistical analysis.The result of testing the research first hypothesis shows that the CEO's overconfidence has positive effect on the MANAGEMENT.of CASH FLOW FROM Operations. The second finding also indicates that, CASH FLOW FROM finance (CFF) and CASH FLOW FROM investment (CFI) have the negative effect on the relation between CEO's overconfidence and the MANAGEMENT.of CASH FLOW FROM Operations.

In this study we are dealing with the possibility of (CFO) MANAGEMENT.as well as identifying some effective motivates in encouraging companies to manage (CFO). The motives include: (i) FINANCIAL DISTRESS; (ii) lower earnings persistence; (iii) earning divergence and (CFO). (CFO) MANAGEMENT.can be defined as judgment of directors in selection of economic events for medication of FINANCIAL reporting in order to mislead external users and to show positive performance. This research is a correlational and applied research. Our data is collected FROM the companies listed in Tehran Stock Exchange during 1379-1388. The study sample includes 130 companies listed in Tehran Stock Exchange. Our results indicate a positive relationship between the (CFO) MANAGEMENT.and earning persistence; and negative relationship between (CFO) MANAGEMENT.and we find no evidence of relationship between FINANCIAL DISTRESS and (CFO) MANAGEMENT.

The prediction of FINANCIAL DISTRESS as a way of preventing it has drawn the attention of firms’ managers. In this regard, the deployment of FINANCIAL ratios and specifically firm’s CASH FLOW statement is well-known in statistical models. The main issue in this study is to see whether there is a meaningful relationship between the firm’s FINANCIAL situation and its CASH FLOW pattern and can it help us in predicting a FINANCIAL DISTRESS. In this study, we investigate the impact of CASH FLOW pattern for companies accepted in Tehran Stock Exchange during the period of 2006 to 2015 (focusing data gathered FROM 162 selected companies). Consequently, the inability of repaying bank debt for companies is considered as the criterion of FINANCIAL DISTRESS and those without this inability are not FINANCIALly DISTRESSed. For this purpose, FINANCIALly DISTRESSed companies are separated FROM those which are not DISTRESSed for the period of 2006 – 2010 and by using the result of this separation we investigate the prediction power of FINANCIAL ratios used in our research: current assets to total assets, total debt to total assets, sales to total assets, OPERATING profits to total sales, natural logarithm of assets and interest to gross profit by implementing neural network method. After confirming the effect of these ratios on FINANCIAL situation of companies, by the use of these ratios and using neural network, the FINANCIAL situation of companies FROM 2011 to 2015 is predicted by Logistic regression. The results show that the mentioned ratios have the prediction power with %88 of observations, therefore, there is a meaningful correlation between FINANCIALly DISTRESSed and non-DISTRESSed in terms of CASH FLOW pattern.

In recent decades, as long as increase in competitive condition in FINANCIAL markets, some firms get involved FINANCIAL DISTRESS and default, and finally left out FROM competitive markets. So, prediction of FINANCIAL DISTRESS became an interesting and important subject to stakeholders of fir, so that they can make necessary decisions, in timely manner. In this paper, using combining components of CASH FLOW statement as an objective factor according to FASB-NO95 and NO2-accounting standard of IRAN, we predict FINANCIAL DISTRESS. In order to this, 52 healthy firms and 52 nonhealthy firms using 3 criterions in time period of 1385-1390 were chosen: decrease of more than 40% of dividend compared with past year, 3 consecutive years with net loss, and 141’th code of Iranian commercial law, and using logistic regression we predict FINANCIAL DISTRESS. The results of this paper show that combining components of CASH FLOW statements according to FASB-NO95 is effective in prediction of FINANCIAL DISTRESS, and effects of this combinations is more than other ratios in this research. As well as, the results show that combining components of CASH FLOW statements according to NO2-accounting standard of IRAN isn’t effective in prediction of FINANCIAL DISTRESS.

Effect of method of providing CASH FLOW resulting FROM OPERATING activities (direct and indirect methods) in power of predict future CASH FLOWs of the issues that a lot of research has led the FINANCIAL literature. CASH FLOW Statements aim to provide information regarding the FLOW of incoming and outgoing CASH during an accounting period. If the FLOW of funds that offers with information on other users of FINANCIAL statements should assist in these purposes to: (a) evaluate the company can create a positive future net CASH FLOW evaluate the ability to participate in the confrontation commitments and also requires the company to external financing, evaluate the company can pay the financing costs and dividends, Children understand the difference and net OPERATING profit company OPERATING CASH FLOWs, determine the effects of capital transactions Investment and Financing made during the company' s FINANCIAL condition. The aim of this paper is a review of this issue 1) directly compared the methods of indirect methods of calculating FLOW. OPERATING CASH FLOW ability to predict more are OPERATING? 2) whether OPERATING CASH FLOW compared with its components is more useful for investors.According to survey results with data collected FROM companies listed in Tehran Stock Exchange during the period 1380 until 1388 showed that the CASH FLOW of information due to operational activities of the direct method predict more compared with indirect methods are entitled, and OPERATING CASH FLOW compared with its components is more useful for investors.

In previous studies, the informational content of accounting variables was examined under conditions of the classic assumptions of economics and finance, that such a framework does not provide an insight on the effects of irrational behaviors of investors. However, theoretical literature and the results of recent empirical studies suggest that feelings of investors can affect their response to accounting information and evaluation of companies' stock. Given the evidence of previous studies on the difference between the reactions to the accounting earnings news, the effect of investors' tendencies on the estimation of the coefficient of reaction to the accounting earnings and each of its components are examined empirically in this study. Based on the data of 100 listed companies in Tehran Stock Exchange between the years 2010 and 2017, the results show that current and future earnings have a positive and significant effect on stock returns, but investors' tendencies can decrease the coefficients of response to current earnings. Further investigations suggest the negative effect of investors' tendencies on the coefficient of CASH and accrual components of future earnings reflected in current stock returns.

Predicting of CASH FLOWs is important for internal and external users of FINANCIAL reports. Providing the information for CASH FLOWs prediction is primary objective of FINANCIAL reporting. Standard setter bodies in conceptual framework and objectives of FINANCIAL reporting, assert thatinformation about earnings and its components is a more predictor of future CASH FLOWs. This study try to find a model for predicting OPERATING CASH FLOW of the firms. Based on economic, finance, and accoupting theories we developed three models, with variables of 1) aggregate earnings, 2)CASH FLOW and aggregate accruals, and 3) CASH FLOW and components of accruals, for predicting OPERATING CASH FLOW. We tested the hypotheses of the study by using a 71 companjes sample that was categorized into six groups. The findings of the study reveals that there is a significant relation between OPERATING CASH FLOW and earnings and its components. Based on the analysis of the data at companies level, all of the coefficients of the variables in the three" models were significant. At the groups level, all of the coefficents of the variable of the first two model were significant, but some of the coefficients of the variables of the third model were not significant.Generally, our findings are in consistent with this theory that earnings and its component have predictive ability in predicting OPERATING CASH FLOW, and also with this theory that earnings have more predictive ability for future CASH FLOWs than CASH FLOWs is also cnsistent.

CASH FLOW prediction is involved in a number of economic decisions, particularly in Investment. The current study investigates the ability of accrual and CASH FLOWs accounting data to predict future CASH FLOWs of Tehran listed companies. Three regression models are constructed namely earnings, CASH FLOWs, accrual components and CASH FLOWs models. In addition, CASH FLOW ratios are investigated to predict future CASH FLOWs by using a stepwise regression. The population of research includes of Tehran Stock Exchange between 1382 to 1396. Eveiws 6 software and regression are used to analysis of statistical data and hypothesis of research. CASH FLOW data are selected directly FROM the CASH FLOW statements. The empirical results show that past earnings, CASH FLOWs, CASH FLOW and accrual component of earnings can be used to predict future CASH FLOWs of Tehran Stock Exchange and CASH FLOWs have better predictive power than past earnings. Additionally, the CASH FLOW model and the CASH FLOW and accrual components of earnings model have better predictive power than the earnings model. However, the results indicate that CASH FLOW ratios are not a good predictor of future CASH FLOWs.

This study examined the effect of accumulated CASH FLOW and free CASH FLOW flexibility in Tehran Stock Exchange listed companies in 1393 took place. The survey companies listed in Tehran Stock Exchange FROM 1387 to 1392 was, Consideration of the use of certain criteria, 50 companies qualified and recognized as the sample size was considered. Methods of data collection based on the Tehran Stock Exchange databases, website and software company stock as new software was Rahavard that to collect the required data were used to test the hypotheses. Continue to test the hypothesis Chow and Hausman test, T-test, regression model was used. Statistical methods used in this study using panel data is done using SPSS software and Eviews. The findings Despite the accumulated CASH FLOW and free CASH FLOW of FINANCIAL flexibility to approved, also It was found accumulated CASH FLOW and free CASH FLOW in the company' s FINANCIAL flexibility, FINANCIAL flexibility than companies that do not have significant difference is positive.