Impact of operating cash flow on stock returns and earnings stability

The purpose of this study is to investigate the impact of operating cash flow on stock returns and earnings stability using a sample of 167 companies from2015 to 2021. This research is a quasi-experimental research in the field of positive accounting research and in terms of purpose, it is an applied research. The method of the present study is inductive and post-event and its statistical method is multiple linear regression model; The results show that the quality of accruals has a significant effect on the relationship between operating profit and cash flow with abnormal stock returns.