The Reletionship Between Operating Cash Flow Ratio and Operating Efficiency In The Stock Eechange Of Thailand

Abstract

         This research aims to study the relationship between the ratio of cash flow from operating activities and the performance of listed companies in the Stock Exchange of Thailand that are listed and operating from 2019 to 2023 for all 5 years.From the SETSMART database, excluding companies in the financial business group, companies that are in the process of restoring their performance and companies with incomplete data, a total of 477 companies, 2,385 data were used in the study. The statistics used for data analysis and testing the research hypotheses were descriptive statistics, including mean, standard deviation, maximum and minimum values, and inferential statistics, including Pearson Correlation Coefficient and Multiple Regression Analysis. Multiple Regression Analysis at the significance level of 0.01 The results of the research found that the relationship between the ratio of cash flow from operating activities and the performance of listed companies in the Stock Exchange of Thailand were the ratio of cash flow from operating activities to assets and the ratio of cash flow from operating activities to liabilities.