Accounting Information Quality And Operational Cash Flow

Accounting information provides a system through which intra-organizational 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.