Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement

Going concern assumption means that the activitiesof corporation will continue unlimited. But، it may be in doubt for many reasons such as negative cash flow. As yet، the varied models and qualifications have been represented for assessment of corporation continuity. In this paper، going- concern assessed by use of the triple variable yielding by cash flow statement: (operational cash flow، investment cash flow and financing cash flow). By consideration with some condition for choice of sample، totally were elected 102 firms from listed and delisted corporations in period of 2001-2009. Using by Inter and Forward Stepwise method، results showed that in this triple variable،side of the two variable، that is; operational cash flow and financing cash flow with going concern is only positive، and in a result when they increase (operational and financing cash flow)، going concern probability and bankruptcy probability will increase.