This research examines the impact of working capital management on the profitability of manufacturing firms in Nigeria, the relationship between working capital and profitability of these manufacturing firms are investigated specifically in this study. Multiple regression model is employed in the analysis of secondary data gathered from the annual report the various manufacturing firms covering the years 2005-2014. The outcome of the regression indicates that working capital for Guinness Cadbury and Unilever showed significant association with ROA whilst that of Nestle Nigeria showed an insignificant relationship with ROA. Manufacturing firms in Nigeria can be advised to keep reasonable amou
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