University of Isfahan Financial Accounting Research 2322-3405 2 3 2010 09 23 The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags 87 100 16887 FA A. Khodami Pour Assistant Professor, Shahid Bahonar University of Kerman R. Pourahmad M.Sc in Accounting,lecturer , Shahid Bahonar faculty of Kerman Journal Article 2016 06 14 The goal of this study is to appraise the ability of earning, operating cash flows and accruals in predicting future operating cash flows with respect to special time lags. The research period is from 2004 to 2009, and our sample include companies listed in Tehran Stock Exchange. The regression results of the research hypotheses show that there is a significant relationship between future operating cash flows and earning, and three years lags show the highest relationship in relation to other lags and current year. Also, results reveal that, there is a significant relationship between future operating cash flows and, current and past operating cash flows, and current year shows the highest relationship in relation to all the lags. Furthermore, The results indicate that there is a significant relationship between future operating cash flows and accruals, and two years lags show the highest relationship in relation to other time lags and current year. The goal of this study is to appraise the ability of earning, operating cash flows and accruals in predicting future operating cash flows with respect to special time lags. The research period is from 2004 to 2009, and our sample include companies listed in Tehran Stock Exchange. The regression results of the research hypotheses show that there is a significant relationship between future operating cash flows and earning, and three years lags show the highest relationship in relation to other lags and current year. Also, results reveal that, there is a significant relationship between future operating cash flows and, current and past operating cash flows, and current year shows the highest relationship in relation to all the lags. Furthermore, The results indicate that there is a significant relationship between future operating cash flows and accruals, and two years lags show the highest relationship in relation to other time lags and current year. https://far.ui.ac.ir/article_16887_d6a89e52cd6dd6e38d8ae8ceee51aa1d.pdf