Shareholders consider several factors to decide on investment, one of which is the stock returns of companies, because the stock returns of companies are effective in evaluating their performance and have a special place in shareholders' decisions. Research’s on accruals and stock returns have shown that stock returns depend on several factors, including the quality of profit, the amount and quality of accruals. This research seeks to investigate the relationship between working capital accruals and stock returns of the company listed on Tehran's stock exchange. Therefore, a total of 269 companies were evaluated during the period of 1385-1395 after systematic elimination. For statistical analysis has been used of panel analysis and regression method And then the impact of stock returns on the working capital accruals has been measured. The results of the research show that there is a significant relationship between working capital accruals and stock returns. Also, the asset and liability component of working capital accruals have a significant relationship with stock returns and the sensitivity of the asset component to stock returns is higher than the sensitivity of the liability component of working capital accruals. In other words, the main hypothesis of the research, which suggests the effect of stock returns on working capital accruals, is accepted.