Effect of Accounts Receivable Practice on Value of Listed Manufacturing Firms at Nairobi Securities Exchange in Kenya

Purpose: Effect of accounts receivable management practice on listed manufacturing firms value at NSE, Kenya Design/Methodology/Approach: Causal design adopted on 8 manufacturing firms listed NSE. A five year secondary data was hence attained for 2017 to 2021 years. Data presented through tables was inferentially computed. Findings: Accounts receivable management practice had a significant association with value of listed NSE manufacturing companies Kenya Implications/Originality/Value: The study recommends that credit sales and cash sales should be checked to ensure that accounts receivable management practice is effective.