Microsoft Word Bai 6 4584 To Lan Phuong VNU Journal of Economics and Business, Vol 1, No 3 (2021) 45 53 45 Original Article Impact of Cash Flow Management on Shareholder Value of Listed Real Estate Companies in Vietnam To Lan Phuong*, Nguyen Thi Hong Thuy VNU University of Economics and Business, 144 Xuan Thuy, Cau Giay, Hanoi, Vietnam Received 27 May 2021 Revised 31 August 2021; Accepted 25 October 2021 Abstract Many businesses have overlooked cash flow management and have resulted in failure o[.]