Returns are the main concern of every investor in his decisions. This means that investors are looking for best opportunities to invest additional resources in capital markets. On the other hand, there have been many attempts to provide a model that can predict stock returns regarding stock returns that are one of the topics of interest to investors and financial researchers. Investors will be able to create a bridge between stock returns and accounting information (including information statement of cash flows) to partly consider stock returns, provided that the accounting information influences on market prices or in another words market to be strong in terms of performance. Basic financial statements are extracts of financial activities and events within the period that is usually one year.