The main purpose of the current research is to examine the relationship between accrual accounting (matching principle) with operating cash flow in companies listed on the Tehran Stock Exchange during the years 2013 to 2022. in this research; in this research; Using accrual accounting (matching principle) as an independent variable, operating cash flow as dependent variable and company size variables, independence of the board of directors, rate of return on assets, capital expenditures, market value to book value and financial leverage as control variables. The statistical sample of the research includes 125 companies. The research method is descriptive-correlation with an applied approach, and the method of collecting information in the theoretical foundations section is the library method, and in the hypothesis testing section, the document analysis method of financial statements. In general, the hypothesis testing method is correlation and multiple regression testing. The results of the research showed that there is a direct and significant relationship between the use of accrual accounting (matching principle) and operating cash flow ; This means that using accrual accounting and complying with the matching principle in reporting expenses and incomes will increase the company's cash flows