The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule

The main goal of this paper is determining the link between accrual components and stock’s return. This paper emphesise on reciveables rule as a accrual component. we argu that in absense of deliberate managerial acts to deceive, the valuation of receivables considers the risks associated with uncollected revenues, and the accounting for accounts receivable provides an accurate representation for future cash flows. So, investors find the receivable accrual more valuable than other accruals.Our statistical population is the firms listed in Tehran Stock Exchange that examined for the time period 1381 to 1388 by 71 firms as the sample. The results of empirical tests indicate that operating cash flowes and receivable accrual is significantly positively related to stock’s return.