In the research, the effect of accruals & cash flows on forecasting the operating cash flow has been previewed. The goal of the research is selecting suitable model for prediction of operating cash flows and review some of the effective characteristics on forecasting regression model. In the direction , the number of 287 companies were selected during 1380-1390 and it was used from correlation coefficient statistical method and linear & non-linear regression to data analysis and the ability of model forecasting has been compared by using from total squares of forecasting error and the determined coefficient.
The research findings expresses that the accrual regression model  for cash flow forecasting could be more effective in forecasting the future operating cash flow than other models and the most correlation among company's characteristics is between sale instability and firm size with accrual regression model.