This study examines the relationship between free cash flow (FCF) and stock prices (SP), specifically of the mining sector in South Africa (SA). According to Van Zyl (2014), the independent variable examines two or more levels that can be influenced to obtain the results of a specific study. Free cash flow and stock price are considered as the independent variables relating to this study. The dependent variable indicates how well the results of a study are reflected. The mining sector is therefore considered as the dependent variable of this study. Say no to plagiarism. Get a tailor-made essay on “Why Violent Video Games Should Not Be Banned”?Get the original essayMaksy (2013) conducted a study revealing that cash flow from operations, minus capital expenditures, is the most linked to stock prices. The author highlighted the importance of the company disclosing its FCF using this definition, as the author believes this should help investors make sound decisions. The different disclosure of the company's free cash flow may affect the distribution of risk sharing between internal and external investors with respect to the added stock price. Vedd and Yassisnski (2015) agreed that, among other things, operating cash flows can influence the stock prices of Latin American companies and the study included more than half a thousand companies listed in stock exchange in Latin America, considered one of the largest stock exchanges. walk. Most authors define cash flow and stock price differently. According to Accounting Tools.com, defines cash flow "as the net amount of cash that an entity receives and disburses during a given period" and Maksy (2013) stated that "different authors, academic articles, textbooks and companies define the free”. cash flow according to their specifications and defining free cash flow as excess cash flow, also cited Mandalay Resort after changing its definition of FCF from operating income in 1988 and from 2000 it added expenses pre-opening, abandonment loss, depreciation and amortization, interest, dividends and other income. The price of a stock is the amount of capital paid into a company by investors cited in the accounting.com tool, on the other hand, Ibrahim (2008) argued that “stock prices represent the discounted current values ​​of the expected future of the company. cash flow or profits. Mexico and Latin America have growing economies and their publicly traded companies attract investors from around the world, leading to an increase in stock prices. Researchers have also determined that accounting information can help determine the overall financial position of the company. Based on their analysis, cash flow from operating activities does indeed have an effect on the quoted return. According to Vedd and Yassinski (2015), it was highlighted that the works of authors Eugene, Fama and Kenneth in 1995 studied the relationship between the book and the market. equity and the size of the company, its impact or not on profits and stock prices and the results showed that the size of the company and the equity recorded relative to the market are linked to profitability. The evidence collected by the authors supports the thesis that companies with low stock prices tend to be less profitable and have 2014.