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        1 - Pattern Presentation Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Gross Profit Marginو Return on Assetو Inventory Turnover and Cash Flows
        shirin tahmaseb hamidreza vakilifard Mohamad Hosein Ranjbar Ghodrat Allah Talebnia
        Investment is the most important economic decisions. its importance for economic and social development is it has turned it into one of the powerful lever to reach development . one of the most effective factors for investment growth the existence of symmetric informat More
        Investment is the most important economic decisions. its importance for economic and social development is it has turned it into one of the powerful lever to reach development . one of the most effective factors for investment growth the existence of symmetric information on capital markets . because obtaining correct investment decisions requires sufficient and clear information . cash flow management leads to great success in the company and failure to manage them . the lack of its management causes bankruptcy of the companies . This study aims pattern presentation evaluating firm performance based on cash flowin distressed and non-distressed financial situations.The population consisted of firms listed in Tehran Stock Exchange, out of which 197 were selected within the 2012–2021 timeframe as samples for statistical analysis using multiple linear regression .Findings reveal that according to the significance of models in distressed and non - distressed companies extracting two patterns from them can be concluded to examine relationship between independent variables (cash flows: operational, free, equity, and capital) and control variables (firm size, financial leverage, and Tobin’s Q) with dependent variables (to evaluate the performance of companies, it is well to explain in the sample companies of tehran stock exchange . To identify distressed and non-distressed firms Kordestani and Tatli’s model was used; several models are derived from this model that are widely used in Iran and include the best explanatory variables in discriminant and logit analyses with an overall accuracy of 93%. Manuscript profile