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.

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.

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.

Earnings per Share (Eps) is an important factor in estimating the stock price of thr company……, in Gordon Model, the value of companys is a founction of dividend. Here we have investigated the comparison between the power of Profit and Operating Cash Flow in earnings Per Share of the company. We took the Time series of 2010-2015anda number of 89 companies from amongst the listeed companies of the Tehran Stock Exchange. We also selected some effectine factors on dividevt, including the size of the company, debt ratio, current assets and last year dividend, as the control variables. The data structure is an integration of 527 expriments. Normal regression and extended regression showed that Operating Cash Flow does not have the capacity of estimate the EPS and the results indicate that there is no significant relationship between the sizeof the company, Operating Cash Flow, current assete and dividend but there is a meaningful linear relationship between earmings Per share, debt ratio, last year and current year dividends.

In the recent years, intangible assets and corporate brand have found a significant importance for corporates. These assets are accounted as essential for value making and even stabilizing the continuation of corporate trend. The purpose of the present study is to investigate the effect of profitability and Operating Cash Flow on trademarks value in accepted corporate in Tehran stock exchange. The data were obtained from a sample of 76 different corporates from 2010 to 2015. The data were analysed using the least regular squares regression and integrated method.Considering the lack reassessment of assets in corporates and the effect of financial statement articles, to avoid the probable false distance between market value and stock book value per share (as assessment index of trademark) stock book value per share has been modified using annual inflation rate. Findings, both before and after modification of commercial values by annual inflation rate showed there was a positive and significant relationship between profitability and Operating Cash Flow and trademarks value in the corporates studied.

The main goal of financial reporting is aiding investors and users in making economic decisions. A primary step in making investment decisions is the assessment of stock value in which they are invested or considered for investing. Also, the market investors take into consideration the elements affecting the market value of equity. Thus, in this research, we studied some of these factors and their relations to the stock prices. They include accruals, Operating Cash Flow, book value and stock dividend. This study examines the effect of accruals and Cash Flow on the price of market stock, during 2003-2008, in Tehran Stock Exchange using Spearman Correlation technique. The results explain that Operating Cash Flow and book value include information having straight affect in stock prices and dividend. Accruals have reverse affect on stock prices and dividend.