In the world of uncertainty forecasting seems critical. Thus, accounting is not an exception. Effective forecasting, therefore, is considered as one of evaluation measures of accounting information. So, the present study tries to seek a path to be able to increase the forecasting power of coming cash flows of business units for financial statements users. Obviously, these forecasting may accompany with a degree of estimation error and forecasting tries to decrease risk of decision making. To test the research hypotheses, the present paper enjoyed from 70 listed companies’ data in Tehran stock within years 2001 to 2010 as well as multi-variate linear regression analysis. The results indicated that operating cash flows based on operating cash flows of prior periods as well as according to components of operating cash flows of prior periods could be predictable. The estimation power of operating cash flow of forecasting model based on the components of operating cash flow of prior periods (0.778) is approximately equal to estimation model according to operating cash flows of prior period (0.775).
