Accounting information provides a system through which intraorganizational information is transferred to capital markets and allows more control of management activities by investors. Information provided by financial reports can be useful in decision making when it is reliable and relevant. The statistical population of this study is all firms listed in Tehran Stock Exchange and the sample selected by systematic removal method, consists of 105 firms listed during the period from 2007 to 2016. To test the variables relation, the regression analysis method based on panel data model is used. Results show that the quality of accruals, profit sustainability, profit forecast and profit smoothing are effective on operating cash flow.

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 aim of this paper is to investigate the relationship between conservative risk management and operating cash flow in accepted companies in Tehran Stock Exchange. The research method was descriptive-correlation and hypotheses have been tested by using regression models and panel data methods.122 companies were involved as the research sample. Library method using book, thesis, and Persian and Latin papers has been used to collect literature. For collecting statistical data the financial statements of accepted companies of Tehran Stock Exchange was used. The results of the analysis at 95% confidence level indicate that there's a significant relationship between conservatism and operating cash flow. There's all so a positive and significant relationship between unconditioned conservatism and operating cash flow. But there's no relationship between operating cash flow and conservatism.

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.

AbstractBusiness enterprise management should always look for opportunities to increase the value of the company. Without generating sufficient cash, new products cannot be produced and sold, therefore, the value of fim will not improve without generating sufficient operating cash. Therefore, the purpose of this research is to measure the efficiency of managers in creating operating cash flow based on data envelopment analysis, in line with the goals of financial reporting, and then examine the relationship between the efficiency score and real earnings management. The statistical population of the research is the companies listed in the Tehran Stock Exchange. Theoretical foundations and research data have been collected according to library studies. Multivariable linear regression was used for statistical analysis. The results of this research show that the efficiency of managers in creating operating cash flows during the research period is a downward trend. Also, the efficiency of managers in creating operating cash flows has a negative and significant relationship with real earnings management.

This paper examines the effectiveness of cash distributions to shareholders on operational and free cash flow predictability.The Wilcoxon rank sum test has been used to compare the prediction errors and data from 123 firms listed in Tehran Stock Exchange (TSE) for the period from 2002 to 2011 has been examined.Results show that operational and free cash flow prediction errors are different among firms with least and most net cash distributions to shareholders, and also with least and most size. Also, results indicate that, after controlling firm size effect, net cash distributions to shareholders have effect on operational cash flow prediction error, however, after controlling firm size effect, net cash distributions to shareholders have no effect on free cash flow prediction error.Actually this study suggests that net cash distribution to shareholders is a sign of future condition of operational cash flow.

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.