The purpose of this paper is to examine the effects of inflation and operating cycle on cash holding in Tehran Stock Exchange in the period 2010 to 2014.The sample is comprised of 103 companies which are selected by systematic elimination method and total of 515 year-firm collected. In this study for testing the hypothesis is used of linear regression and correlation. To analyse data and test hypotheses is used of Eviews software. After designing and testing hypotheses for each main hypothesis, it was concluded that inflation and operational cycle has not a significant impact on the level of firm's cash holding. The results show no significant effect of inflation through the operating cycle on cash holding.

A corporate cash-holding strategy is a trade-off between the costs and benefits of holding cash. At the macrolevel, firms are inclined to adjust their cash-holding strategies in response to inflation. At the microlevel, the operating cycle, which indicates the turnover of corporate cash flow, and An effective the corporate cash-holding strategy. This study investigates the effect of inflation and operating cycle on corporate cash holdings. To do so, a sample consisting of 1, 264 year-company data points was gathered from Tehran Stock Exchange between 1385 and 1392. For hypothesis testing, Almeida, Campello, and Weisbach model was used. The results of the study shows that as the inflation increases, the corporate cash holdings will decrease and after inflation reaches a certain point, the corporate cash holdings will go up as the inflation increases. Moreover, when operating cycle increases, corporate cash holdings decreases but after operating cycle reaches a certain point, the corporate cash holdings would stand still.

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.

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 this research, the effects of discretionary and non- discretionary accrual items (the differences between accounting income and operating cash flows) on anticipating future operating cash flows has been studied. The aim of this research is to determine whether discretionary and non-discretionary accrual items have any significant role in future operating cash flows anticipation. Thus, 69 companies during 1380 to 1388 been investigated.Chosen approach to test hypotheses has been set periodically. The method of mean comparison of independent statistical samples has been used in this research. Discretionary and non- discretionary accrual items were separated.The results show that the variables of discretionary and non-discretionary accrual items have not any ability in anticipating future cash flows.

Tracking of macro financial corruptions in many countries have shown that how weakness in internal control can lead to significant and main distortions in financial statements. Regarding the importance of these controls, the present study was focused on the effect of accounting quality on important weaknesses of the internal control. In order to evaluate of this hypothesis, the effect of independent variables of operating cash items, total accruals, operating accruals items and investing accruals items were investigated as measurement of accounting quality on the dependent variable, which is the internal control material weaknesses. The statistical population of the study consisted of the 129 companies that meet definite conditions and listed in Tehran Stock Exchange during 1390-1394. Regression analysis showed that the total accrual items and operating accruals items have a significant positive effect on control material weaknesses and invest accruals items and operating cash items with internal control weaknesses had a significantly negative relationship.

According to the general attitude of the impact of inflation in the country to cash holding and the professional attitude and changes in the Company's operations on the cash cycle that must be kept, in this study, we investigate the effects of inflation and the operating cycle of the main activities of the company to cash holdings in the company. Research done on ten-year period 1382 to 1392 for 118 companies. Research has two hypothesis that analyze using a multivariate regression model and the R statistical software. The results show a significant inverse relationship inflation and cash holdings, and there is no significant relationship between the company's operating cycle and cash holdings. According to the current situation in Iran not company's cash holding recommendation helps to effectiveness management function, the, also according to the second hypothesis, the company's operating cycle changes (including inventory) does not affect the company's cash holdings.

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.

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.