This study is based on a survey to determine the factors influencing the cash flow through the questionnaires and interviews of 105 construction companies listed on the Vietnam Stock Exchange in 2018. The study conducts descriptive statistics analysis of surveyed enterprises; check the Exploratory Factor Analysis (EFA) analysis conditions to determine the groups of influencing factors on cash flow in construction companies listed on the Vietnam Stock Exchange. At the same time, this study remains to check a sample T-test with a value set to and 5% reliability and analysis of EFA discovery factors to select components with the highest coefficients and load components. | Identifying factors influencing on the cash flow of construction companies Evidence from Vietnam stock exchange