The moderating effect of cost of capital on working capital management and firm's performance in Nigeria

The direct effect of working capital management and its components (accounts receivable period, accounts payable period inventory holding on firm's performance has been examined in the previous literature, which discovered that there is a severe dearth literature WCM firm’s especially Nigeria. underlying influence have not comprehensively explored Therefore, main objectives to examine performance. Another objective, this study introduced cost as moderating variable investigate (interaction) effects relationship between each component firm To achieve these objectives, obtained panel data 75 listed firms Nigerian Stock Exchange, for Study based annual financial reports 145 derive from quoted companies Exchange 2011 2020. These were met by use methodology series interactive models. Furthermore, test fixed-effect model random model. Finally, implications both theoretical managerial perspectives.