The main objective of the present study is to examine the evidences related to cash components of profit for continuing profit and stock returns in companies listed in Tehran Stock Exchange. This is an applied study and is a descriptive-correlation research type. The research population consists of Tehran Stock Exchange companies. According to the time range and data availability, 108 banks were selected as the sample. The method is a collection of library information, so that information from the bank's financial statements for the years 2010-2016 has been used. The data analysis method is multivariate regression and the research data are analyzed with the panel approach. The results of the study in line with the objectives of the research indicate that the cash components of the profit are suitable for the continuation of profit and stock returns in the companies listed on the Tehran Stock Exchange and these components can appropriately maintain the profit and return of the stock. In general, the present study showed that cash components act more appropriately than accruals components in demonstrating profit continuity. Therefore, in order to sustain profitability, cash components should be considered and its data to be used.
