Farzaneh Dalir Rezagholi Gheshlaghi - Islamic Azad university; Centeral Tehran Branch; Islamic Azad university; Tehran; Iran.
Yunes Ahmadzadeh - Young Researchers and Elite Club, East Azarbaijan Science and Research Branch, Islamic Azad University, Tabriz, Iran.
Fahimeh Faal - Islamic Azad university; Centeral Tehran Branch; Islamic Azad university; Tehran;

Important information is broadcasting through cash flow statements which affect the judgments and decisions of investors and also are effective in creating company profitability and assessing management performance. Thus, in the present research we want to find an answer for the following question: Are cash flows resulting from the cash flow statement’s component affective over return on assets which is among criteria to assess management performance? The statistical society for the present research entail 138 firms enlisted in Tehran Stock Exchange that has been investigated during a time period of 5 years between 2008 and 2012. Ti test the hypotheses we have used linear regression model and research findings showed that there is a negative and meaningful relationship between cash flows resulting from investment return and the interest paid to finance, and also between cash flows resulting from income tax and cash flows resulting from investment activities and return on assets. Also there is no relationship between cash flows resulting from operational activities, and financing activities and return on assets

operational activities, investment return and interest paid to finance, income tax, investment activities, financing activities, return on assets