Working Capital Efficiency and Earning Management in Jordan

Industrial companies suffer from financial crises and challenges caused by mismanagement of working capital. The inability industrial to provide an appropriate level cash flow cover their expenses pay obligations may negatively affect existence continuity. However, this paper aims some literature examine the mediating role sales growth debt ratio between capital efficiency profit management in Jordan. A relationship is found earnings management. Furthermore, etiquette related was reviewed. It hoped that results study will help researchers future studies research topic various aspects develop knowledge. In other words, importance lies its attempt make modest contributions library Arab foreign sciences using a scientific method capable achieving objectives study, as it helps those interested corporate governance