“…Most of the prior researchers (Dechow et al, 1998;Barth et al, 2001;Richardson et al, 2005;Arthur et al, 2010;Barth et al, 2015;Darjezi, 2016;Lewellen and Resutek, 2016;Khansalar and Namazi, 2017;Farshadfar and Monem, 2019) used accruals (accounts receivable, accounts payable, inventory) and found accrual-based accounting improved forecaster in the forecasting of future cash flows than cash base accounting (Bushman et al, 2016). Most of the researchers worked on trading accruals only whereas (Khansalar, 2012;Khansalar and Namazi, 2017) decomposed accruals into working accruals (already used in prior studies of Dechow, 1994;Dechow et al, 1998;Barth et al, 2001;Richardson et al, 2005;Khansalar, 2012;Bloomfield et al, 2014;Hui et al, 2016;Al-Attar and Maali, 2017;Frank, 2018;Farshadfar and Monem, 2019), non-trading accruals (termed as non-current operating assets in the studies of (Dechow et al, 2014;Irwin, 2015;Farshadfar and Monem, 2019) and financial accruals (termed as financial assets in prior studies of (Dechow et al, 2014) and (Khansalar, 2012;Khansalar and Namazi, 2017), initially, used in the researches (Richardson et al, 2005;Dechow et al, 2014;Dechow, 1994;Dechow et al, 1998) and later used in the studies of (Farshadfar and Monem, 2019;Hussain et al, 2020). The scope of reliability of accruals is examined from balance sheet items and based on estimates and subsequently, tested asso...…”