Receivables Management and Profitability of Firms Listed in The Consumer Sector of Nigeria Exchange Group

IF 3 Q2 BUSINESS, FINANCE

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-12 DOI:10.56201/jafm.v9.no9.2023.pg103.113

Joel Ihenyen Dr. Confidence, Igoniderigha Roseline

引用次数: 0

Abstract

This examined the effects of receivables management on profitability of listed firms in consumer goods sector in Nigeria Exchange Group. Ex-post-facto design was adopted. “Two hypotheses were formulated and tested at 0.05 level of significance. The study employed secondary data obtained from published financial records of sampled firms between 2015 and 2022.” A sample of 10 consumer goods companies listed in NGX (Nigerian Exchange Group) were used. The data gathered was analyzed using ordinary least square regression technique via E-views version 9. Findings revealed that “account receivable ratio and sales growth ratio had a strong, positive and significant relationship with net profit margin of listed consumer goods companies in Nigeria. It was recommended that the Management of consumer goods companies” should adopt policies that would favour appropriate effective receivables management.

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尼日利亚交易所集团消费板块上市公司的应收账款管理和盈利能力

本研究考察了应收账款管理对尼日利亚交易所集团消费品部门上市公司盈利能力的影响。采用事后设计。提出了两个假设，并在0.05的显著性水平上进行了检验。该研究采用了从2015年至2022年抽样公司公布的财务记录中获得的二手数据。”我们选取了在NGX(尼日利亚交易所集团)上市的10家消费品公司作为样本。收集的数据通过E-views version 9使用普通最小二乘回归技术进行分析。研究结果显示，“应收账款比率和销售增长率与尼日利亚上市消费品公司的净利润率之间存在强烈的、正的、显著的关系。”建议消费品公司的管理部门“应采取有利于适当有效的应收款管理的政策”。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Public Budgeting, Accounting and Financial Management Social Sciences-Public Administration

CiteScore

7.80

自引率

19.40%

发文量

期刊介绍： Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).