Empirical Study on the Impact of Account Receivables and Inventory Conversion Cycle on Profitability of Manufacturing Firms Listed on Ghana Stock Exchange

The purpose is to investigate the effect of account receivables and inventory conversion cycle on performance Manufacturing Firms Listed Ghana Stock Exchange. paper adopted cross-sectional study which adopts quantitative research approach. A panel data six (6) listed Ghanaian manufacturing firms exchange for periods 2011 2020 was used study. Data obtained from audited financial statements firms. Correlation Ordinary Least Square (OLS) multiple regressions were employed analyse data. finding revealed that there statistically negative (Beta = -0.201) significant (P-value 0.000) period return assets. between asset -0.273, P 0.05). results indicated (current ratio, sales growth cash sales) had no positive 0.115, > 0.05), 0.071, 0.05) asset.