This article examines the disaggregating of earnings on predicting future OPERATING CASH FLOWS in the firms listed in Tehran Stock Exchange. Our sample is 41 firms during the period of 1376-1384 (Iranian calendar). Specifically, our analysis is based on the panel data regression framework employed by Al-Attar and Hussain (2004). We develop a model for CASH flow prediction that decomposes earnings into CASH and accrual components. We find that earnings components do reflect better information relating to future CASH FLOWS. Furthermore we also decompose accruals into five components and investigate the ability of model to predict future CASH FLOWS. We find that the disaggregating can generate superior explanatory power in regard to future CASH FLOWS.

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 forecasting is an important component of economic decision-making, especially in the area of investment and validation.The purpose of this study is to investigate the relationship between the components of accruals and future CASH FLOWS of listed companies in Tehran Stock Exchange. And seeks to answer the question of Does the categorisation of accruals into working capital accruals, non-current OPERATING accruals, financing accruals components and components of OPERATING CASH FLOWS enhance the ability of total accruals – and thus of earnings – to explain future CFO? For this purpose, the data of 137 companies listed in the Tehran Stock Exchange during the period of 2010-2017 were investigated.Empirical evidence suggests that the components of working capital accruals (current OPERATING assets and liabilities) and the component of accruals assets of non-current OPERATING and financing play an important role in explaining future CASH FLOWS. In contrast, the liability component of an non-current OPERATING and financial item does not have the ability to predict future CASH FLOWS. in this study, it was noticed that accruals of assets compared with debt accrual and variables of OPERATING CASH FLOWS compared with accrual components were more predictive for future CASH FLOWS.

This study aims to examine the value relevance of OPERATING CASH FLOWS disclosures (direct method versus indirect method) by the measurement view. The proposed hypotheses state that the division of information sets in the CASH FLOWS statement helps to raise the ability of explaining the value of a company. The main hypothesis, followed by two minor subhypotheses, has been tested by the rival models of price level versus return accounting, using the data of 208 companies accepted in the Tehran Stock Exchange in the years 2010-2015. Wald and Voung tests were used to test the hypotheses. Findings showed that the disaggregation of net OPERATING CASH FLOWS into its main components (as it is theoretically possible) results in increase in the ability of explaining shares' price and returns of companies. Therefore, the empirical evidence from the Iranian capital market supports superiority of the direct CASH FLOWS method to the indirect method in terms of usefulness of decision-making.

The goal of this study is to appraise the ability of two variables, OPERATING CASH FLOWS and accruals in predicting OPERATING CASH FLOWS and OPERATING Profit with time lags. The study period is from 2005 to 2010.The regression results for hypothesizes show that there is a significant relationship between future OPERATING CASH FLOWS and CASH component of OPERATING Profit, and current year shows the highest relationship in relation to all the lags. Also, the results reveal that, there is a significant relationship between future OPERATING CASH FLOWS and accrual component of OPERATING Profit, and two years lags show the highest relationship in relation to other lags and current year. Furthermore, The results indicate that there is a significant relationship between future OPERATING Profit and, CASH and accrual components, and four years lags show the highest relationship in relation to other time lags and current year. So, recording to this research, the best predicting of OPERATING Profit and OPERATING CASH FLOWS will be received on these time lags.

In this study, the effect of audit quality on the forecasting accuracy of future OPERATING CASH FLOWS of firms listed in the Tehran Stock Exchange has been investigated. Audit quality has been measured with auditor size, auditor industry specialization and auditor tenure. Similar to some previous researches done in this outline, forecasting accuracy of future OPERATING CASH FLOWS have been estimated with using model Barth et al (2001). The results of review firms 97 in the years 2007 to 2014 show that size of audit firm and auditor industry specialization have significant positive relationship at the forecasting accuracy of future OPERATING CASH FLOWS, and increase forecasting accuracy. while there is a significant negative relationship between forecasting accuracy of future OPERATING CASH FLOWS and auditor tenure. These findings suggest that audit quality can influence the quality of accounting information and therefore effected over forecasting accuracy of future OPERATING CASH FLOWS.

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.