In the present study, an attempt has been made to examine the relationship between free cash flows and discretionary accruals in Tehran Stock Exchange. Since the time of public release of financial information impact on the research results and the fact that the financial year of most companies listed in Tehran Stock Exchange ended March ends, so all the companies listed in Tehran Stock Exchange, form the research population. Due to the extent of the population and existence of some inconsistency among the members of society, then the necessary restrictions was selected the statistical sample. Companies whose their price is below the nominal value, may have a good performance but even so are not at attention of market, so these companies were not suitable for the purposes of the present study and were excluded from the sample. After doing mentioned restrictions 63 companies were chosen as the statistical sample in which the observation period of the study in 315 selected companies was extracted and was used to analyze of the study. To collect the data, the library approach is used. Information required by the New Deal and software Tehran Stock Exchange site collection, data analysis was performed using software SPSS. Findings show that the research is approved so that free cash flows have meaningful effect on discretionary accruals.

In the present study, an attempt has been made to examine the relationship between free cash flows and discretionary accruals in Tehran Stock Exchange. Since the time of public release of financial information impact on the research results and the fact that the financial year of most companies l...