Paper Title
The Study Of Earning Quality And Working Capital Under The Cash Flows Accuracy

It has to be vital in each company to forecast accuracy of the earning Quality. It is the most important component of the information that is underlies of many decisions to the judgments of the users about financial information Firms. Hence, The financial forecast accuracy has always been one of the favorite Threads of the users of financial information. The purpose of current research is to investigate the relationship and role of earnings quality in balance sheet items accuracy financial statements of Firms Listed in Tehran Stock Exchange. In order to achieve the objectives of the study 50 companies among 25 active industry over a period of 5 years from 2009 to 2013 has been chosen. The study used the tools such as Pearson's correlation and regression analysis with panel data to test the hypothesis for overcome the research problems. The results has shown that with increasing earning quality, Control in balance sheet items which is helpful to forecast accuracy particularly in cash flows from operating activities. Therefore, the quality of earnings as a reliable measure of financial forecast accuracy such as the annual financial performance, accuracy, a reconciliation of profit and loss, working capital, and the other ratios. The results of this research will be useful for financial managers, bankers, investors for each decision making. Key words- Earning Quality, Financing, Anticipated Financial Variables, Financial Reporting