The aim of this research is to empirically study the fundamental issues in Jordan, when it comes to the use of accounting information, such as earnings, is the base of Jordanian capital market since there is a lack of other information sources, in the current emerging markets The findings are founded on a sample of Jordanian shareholders companies and based on Barth et al.(2001) of cash flow prediction models. The results expose that both current cash flows and earnings have a forecasting ability instead of the futureoperating cash flow. The findings also show that accruals main constituents varies in change of accounts payable, inventory and in accounts receivable, depreciation, and other accruals. This causes a significant enhancement in the forecasting ability of earnings for future operating cash flows.