"The Effect of Working Capital Management on the Financial Performance of Listed Manufacturing Companies in Nigeria"

This study investigates the effect of working capital management on the financial performance of listed manufacturing companies in Nigeria. The research analyzed data from twenty one(21) companies between 2014-2023. Key working capital components such as inventory management, accounts receivable, and accounts payable were examined in relation to profitability indicators like return on assets and return on equity. The findings revealed that efficient working capital management has a significant positive impact on firm performance. The study recommends that manufacturing companies adopt sound working capital policies to enhance financial stability and competitiveness.