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2024 | OriginalPaper | Buchkapitel

Impact of Financial Ratios on Net Cash Flow of Vietnamese Listed Companies

verfasst von : Nguyen Thi Thanh Phuong, Nguyen Thu Hang, Nguyen Thị Thanh, Bui Thi Ngoc

Erschienen in: Proceedings of the 4th International Conference on Research in Management and Technovation

Verlag: Springer Nature Singapore

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Abstract

The objective of the study is to investigate the effect of financial ratios on the net cash flow of companies listed on the Vietnam stock exchange in 2020. Quantitative research was carried out by obtaining the financial statements of 712 companies listed on the Hanoi and Ho Chi Minh Stock Exchange as secondary data. Data analysis was done by using correlation analysis, multiple linear regression analysis and the results show that there all of the five studied factors have effects on companies’ cash flow, of which profit has a positive and most influencing factor with the coefficient of 0.680, whereas efficiency ratio in term of inventories and receivable turnover has the least positive impact on cash flow with the coefficient of 0.032. The liquidity ratio has a negative impact on net cash flow with the coefficient value of − 0.016. Hence, this study provides some recommended solutions for businesses to improve the cash flow management according to its business condition by looking at influencing factors including financial leverage, maintain liquidity and make cash flow planning in the short and long term.

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Metadaten
Titel
Impact of Financial Ratios on Net Cash Flow of Vietnamese Listed Companies
verfasst von
Nguyen Thi Thanh Phuong
Nguyen Thu Hang
Nguyen Thị Thanh
Bui Thi Ngoc
Copyright-Jahr
2024
Verlag
Springer Nature Singapore
DOI
https://doi.org/10.1007/978-981-99-8472-5_52

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