عنوان مقاله [English]
نویسنده [English]چکیده [English]
The present researh is dealing with a comparison between the ability of accruals, the main cash flow, and the restated in order to predict the futuer cash flow. The statistical society of the research comprises those firms listed in The Tehran Stock Exchange and whose financial lists have been restated. To fulfil the research, data from 162 year-firm from the year 1386 to the year 1390 have been collected, The present research in terms of purpose is practical and is a descriptive-correlation research. The data are analyzed using the Eviews software. The method used in the resarch is the multi-variable linear regression, and the Vuong test is used to compare the research models. The research results display that the restated accruals, respectively, compared to the main cash and the restated cash more ability of predicting the future cash flows. Other results shown the accruals and the restated cash flows have got the same ability in predicting the future cash flows, compared to the accruals and the main cash flows.