The Effect of Cash Flow Profitability Leverage on Market Capitalization of the Listed Company: Set 100

Authors

  • Kanyarat Nongwa School of Accountancy, Sripatum University
  • Daranee Uachanachit School of Accountancy, Sripatum University

Keywords:

Cash flow, Profitability, Market Capitalization

Abstract

The purpose of this study was to study the effects of cash flow. profitability debt repayment ability to market capitalization of listed companies in the SET100 group. This research was a quantitative research. Collected data by using secondary data from financial statements with complete information of 74 companies during the year 2019 - 2021. Data were analyzed by a statistical package using descriptive statistical analysis, including percentage, mean and standard deviation to describe general characteristics of the variables. correlation coefficient analysis to test the relationship of independent variables and multiple regression analysis to test the research hypothesis.
             The results of the study revealed that the cash flows that many people are insured by at market prices consist of: Cash flow investing activities (CFO) and cash flow from financing activities (CFF) that help us to correlate the market capitalization. Certain cash flows from activities (CFO) will allow for pass on profits, and cash flow from investing activities (CFI) will allow for net profits to be passed on, for example. It was statistically significant at 0.05.

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Published

2023-09-02

Issue

Section

บทความวิจัย (Research article)