Title: Working Capital Management and Profitability of Listed Manufacturing Firms in Nigeria
Abstract: This study observed the link amid working capital management and profitability of quoted manufacturing firms in Nigeria. Using panel methodology, this study discovered a significant influence of working capital management (ITID, CPP & ACP) on profitability of listed manufacturing firms in Nigeria. Although, creditors payment period shows a significant impact on profitability while inventory turnover days and account receivables period were insignificant. This study recommends that well managed CPP over time would be a plus for manufacturing entities, to enhance their financial performance.