Long term and short term Volatility in Cash Flow, can prepare relevant information in stock return prediction. Always operational Cash Flow has been one of the most important items in financial statement. Results of different researches indicate that Cash Flows can influence on investors decision because of including information content. Researches which done by now, have focused on relative and incremental and have had lower intonation on short term and long term Cash Flow volatilities. This research wants to study information content of short term and long term Cash Flow volatilities.Cash Flows annual volatilities percent relative to prior period considered as short term Cash Flow Volatility (CFVOL1).Operational Cash Flow variances applied to calculate long term Cash Flow volatilities (CFVOL5). Statistical population in this research is firms listed in Tehran Stock Exchange (TSE), based on considered condition 50 firms selected over 2002-2009. Panel analyses are used for analyzing data.Findings show that volatilities of short term operational Cash Flows is a relevant information to predict stock return, while volatilities of long term operational Cash Flows don’t have meaningful impact on stock return. Other achievements confirm that among control variables like beta, size and BE/ME, just BE/ME have effect on stock return.

The importance of labor as a vital factor of production in the profit function of a company is undeniable. From an economic point of view, investing in labor force is significant for advanced companies that often have high human capital. Because, they believe that optimal and efficient investment in the labor force can reduce the risks caused by uncertainty and Volatility as much as possible. Therefore, the current research examines the effect of the Cash Flow Volatility on labor investment efficiency. To achieve the purpose of the research, the financial information of 161 companies admitted to the Tehran Stock Exchange in the period from the beginning of 2011 to the beginning of 2022, and to test the hypothesis of the research, the multivariable regression method and combined data were used. The findings show that there is a positive and significant relationship between the fluctuation of Cash Flows and the efficiency of labor investment. Also, the findings in the robustness section of the results showed that this relationship is different in companies with lower financial constraints compared to companies with higher financial constraints. Therefore, it can be said that the existence of fluctuations in Cash Flows leads to an increase in the efficiency of labor investment.

Change in operating Cash Flows along with uncertainty about rate of the change in future cause variation in firm’ s investment. This study aims to examine the effects of Cash Flow Volatility on firm’ s investment, regarding restriction in financing sources. To test the hypotheses, data from a sample of 129 firms listed in the Tehran Stock Exchange in the years 2006 to 2013 were collected, using GLS method of regression estimation. Findings showed that in the firms with restricted sources of financing and the growth rate of operating Cash Flow, changing from positive to negative rates, or vice versa, the operating Cash Flow Volatility decreases firm’ s investment. Also, it was found that the negative growth rates have greater effects on firm's investment, than the positive growth rates. However, in the firms with no restriction in financing, there is no relationship between operating Cash Flow Volatility and firms’ investment.

The purpose of this study is to determine the relationship of Cash Flow Volatility, sales Volatility, operating cycle and company size with the capital structure and earnings persistence of companies listed on the Tehran Stock Exchange. Based on the purposeful sampling method, 187 companies were selected as a statistical sample, and related data were collected during the years 2016 to 2021. Data analysis is also through multiple linear regression based on panel data. The results showed that the variables of Cash Flow Volatility, sales Volatility and company size have a negative and significant relationship with the capital structure. The relationship of the operating cycle with the capital structure was also not confirmed. Also, the results showed that the variable of sales Volatility has an inverse and significant relationship with the earnings persistence and the company size has a direct relationship with earnings persistence. However, the relationship of Cash Flow Volatility and operating cycle with earnings persistence. Has not been confirmed.

The firm's goal is to maximize shareholder wealth, but achieving it in the long run without the consent of the public is seriously questioned. Thus, balancing social goals with financial worries has become an important issue in corporate governance. In other words, social responsibility may lead to customer satisfaction, branding and ultimately increase profits for the company. But a continuous increase in costs in this area to a certain level will lead to a net increase in benefits, and from a certain level, the growth of costs will be much greater than the benefits. In this study, 152 companies active in the stock exchange in the period 2007-2021 were used to investigate the nonlinear relationship between social responsibility and Cash Flow fluctuations as a company performance index. The results show that social responsibility and Cash Flow fluctuations have a nonlinear relationship and the marketing variable has led to a weakening of this relationship.

Evaluation of utility of a platform investment in uncertain status is based on its risk and return values. In other words, awareness from risk of companies, especially the systematic risk can play an important role in decision-making. The main purpose of this research is study of effects of Volatility in Cash Flows on systematic risk. In this study the effect of Volatility in Cash Flows related to each of the sections of Cash Flow Statements (accounting standards of Iran) on systematic risk of listed companies in Tehran Stock Exchange has been studied. The aim of this research is Applied Research and research method is causal or post facto method. In this study, financial information of 73 companies listed in Tehran Stock Exchange during the period 2004 to 2008 were investigated. In order to test the hypotheses, statistical techniques of correlation and regression analysis and test of significance for the Pearson model, T and F has been used. The results show that Volatility in Cash Flows from operating activities, Volatility in Cash Flows related to income tax, Volatility in Cash Flows from investment activities and Volatility in Cash Flows from financing activities have positive effect on systematic risk, while Volatility in Cash Flows related to investments returns and interest and dividend paid for financing activities has no impact on systematic risk.

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.

Objective: Firstly, this research investigates the relationship between Cash Volatility and financing decisions and then, investigates the effect of Cash Flow shortfalls on the relationship between financing through debt and Cash Flow Volatility. So, based on theoretical background and pervious researches two hypotheses were developed. Based on first hypothesis, a positive relationship is expected between Cash Flow risks and debt level in capital structure of firms. Those firms facing with increased risk of Cash Flows, may need extra Cash for the financing of their operations or they may face with a shortage of Cash which in this case they will look for ways of financing through issuing debt. Also, it is expected that a shortage in operating Cash Flows affects the relationship between Cash Flow risk and capital structure. In another words, the relationship between debt in capital structure and Cash Flow risks is stronger for those firms with a shortage in operating Cash Flows. Methods: This is an applied research and we have used the regression to run the research models. The Research sample consists of 178 firms (1068 firm-years) listed on the Tehran Stock Exchange (TSE) during 2014 and 2019. Research sample is excluded from financial firms, banks, insurance firms or firms with missing data. All data have been winsorized at the one percent and 99 percent levels. Results: As expected, the results show that there is a positive and significant relationship between Cash Flow Volatility and capital structure (use of debt). So, it can be said that those firms facing a higher risk of Cash Flows, issue more debt. In addition, the results show that the relationship between Cash Flow risk and the use of debt in capital structure is tenser for firms with low operational Cash Flows. For those firms with high operating Cash Flow this relationship does not exist. Conclusion: increased risk of Cash Flows results in the need for financing of activities through Cash Flow or creates a loss or shortage of Cash Flows by firms. Thereby, firms look for the way to finance through issuing debts. Thereby, it is advisable for lenders and also for investor and analyst to pay especial attention to Cash Flow variances and risk when analyzing Cash Flow statements, operating Cash Flows and the financial statements of companies. Also, auditors should consider these risk when assessing the continuity principle for issuing an audit report. Future researches can identify other factor affecting the relationship between Cash Flow risk and issuing debt. Also, the effects of financing level limitation on the relationship between Cash Flow risk and capital structure can be investigated in future papers.