Primary aim in Financial reporting is to provide information about the performance firms provided by earning and its components . In other words, Users of accounting information In order to evaluate and forecast cash flows and future earnings of business entity and subsequent economic decisions rely more than any other information to data arising of earning or its components. Earning quality on financial reporting could affect at investor confidence in financial markets. Investors are looking for opportunities to invest additional resources in the most efficient capital markets and one of the main factors that every investor in his decision to give a special attention is "stock price". The cash and accrual components of earnings can be used as tools to predict future benefits by investors that in this regard, the accrual component of earnings for manipulated can be benefit special interest. Moreover, separate accruals into discretionary and non-discretionary components could be provided more appropriate context for belter analysis of accruals and subsequent more earnings quality analysis. Investors to make optimal decisions at the purchase, possession or sale of shares in addition to earning and its components pay attention to the other information contained in the financial statements, which can be effective to the stock price and import them to their decisions models, information obtained through the analysis of financial ratios that are underlying the financial statements and can be considered very useful tools in the evaluation of existing and projected future state business .