There has been an attempt, during this research, to study the relationship between the factors of CASH FLOW statement with the shareholders' interests. To this end, the data of 73 companies out of the ones listed in Tehran Stock Exchange were selected through systematic sampling. In addition to panel data analysis and multivariate regression model for the fiscal years 2005 to 2015, the correlation test was run between 8 of CASH FLOW statement factors and the shareholders' interests through synthetic and analytic models. Findings reveal that out of the eight factors, the NET CASH fluctuations during the year and the NET CASH FLOW FROM financing ACTIVITIES demonstrated no significant correlation. Results also showed that there is a positive correlation between the three indices of NET CASH FLOW FROM investing ACTIVITIES, CASH outFLOW FROM investing ACTIVITIES, and CASH out FLOW FROM financing ACTIVITIES on the one hand, and achievable benefit for the investors on the other. However, there is a negative correlation between the CASH FLOW FROM OPERATING ACTIVITIES, CASH inFLOW FROM investing ACTIVITIES, and CASH inFLOW FROM financing ACTIVITIES on the one hand and shareholders’ interests on the other.

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.

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.

While some of the modern performance measures used in accounting rely on CASH FLOW, others try to take advantage of the information content of NET income. However, whether the additional information content in the accrual components of earnings improves the internal performance measurement is an open empirical question. Conceptual framework of this paper based on agency costs and political costs. So that, firm size and information environment are tow important factors in value relevance of NET income and OPERATING CASH FLOW. The main purpose of this study is to investigate interactive effect of firm size and information environment on value relevance of NET income and OPERATING CASH FLOW. The sample of this study is selected FROM companies listed in Tehran Stock Exchange (TSE). The study period is between the years 2008 to 2013. The sample consists of 100 companies. To test the research hypotheses regression models using pooled data are incorporated. The results show that NET income has more additional and incremental information content than OPERATING CASH FLOW to explain performance of stock market; but firm size and information environment have no effect on value relevance of NET Income and OPERATING CASH FLOW. According to the results, we find that, there are not interactive effect of firm size and information environment on value relevance of NET income and OPERATING CASH FLOW.

The economic growth depends on the investment amount in each country. Establishment of big companies looking for gathering people's saving and conducting them to manufacturing goals will result in economical growth, increase the national impure production, job provision, increase the individual salary and finally public welfare. Risk and return of companies are affected by different factors such as OPERATING CASH FLOW and NET income. These may impact on companies' performance and result in some changes in return of their stocks. This research focuses on impact of OPERATING CASH FLOW and NET income on stock returns of automobile manufacturing companies listed in Tehran Stock Exchange (TSE). In this research, the relation between two above-mentioned factors is investigated for 27 listed companies in TSE that has been working there consistently in time period of 2004-2008. For This purpose panel data is used to investigate the relation between stock return and OPERATING CASH FLOW and NET income. The results show the positive relation between stock return and NET income.

The purpose of this study is a new understanding behaviour and NET CASH FLOW forecasting. The data of this research contains the daily trial balance for one year, which has been received FROM 48 bank branches. For this purpose, the optimal model out of 4 models; Geometric Brownie, Arithmetic Brownie, Vasicek and Modified Square Root at three levels of microscopic, mesoscopic and macroscopic have been investigated and the Geometric Brownie model has been approved as the optimal model in microscopic level . The results show that Geometric Brownian Motion model can simulate the NET CASH FLOW highly accurate in accordance with the criteria of mean absolute percentage error. also forecasting NET CASH FLOW for each under study time series has been done in various forecasting horizons involved 7, 14, 21, 30, 60, 90 and 180 day time period accordance with the criteria of mean absolute percentage error. Also The other results obtained FROM this study is that according to 8 different prediction accuracy criteria, By increasing the forecast hori-zon, ability of the GBM model in simulation and forecasting the NET CASH FLOW de-creases.

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.