Shokufeh Etebar - Faculty member of sama technical and vocational training college, Islamic Azad University karaj Branch,alborz, Iran

The purpose of this research is review the relationship of correlation between past period operating cash flows and operating earnings and past period accruals with future cash flows. With sample of 41 firms in the Tehran Stock Exchange and In the financial period 2009-2013 with three predicting regression model, The following results at the level of 95% confidence were obtained: cash interim data, have not predicting power for future cash flows. .accruals interim data, including operating earnings and accrual components of earnings, power to predict future cash flows haveand the use of accruals with cash flows in past cash flows and accruals regression model ability to predict future cash flows to levels significantly increased.

Interim Financial data, Accruals Accounting Data, Predicting Future Cash Flows