This study examines the effect of the management of accounts receivable ratio on the profitability of industrial/Domestic products manufacturing firms in Nigeria.The variables of this study include accounts receivable ratio, debt ratio and sales growth rate. Only secondary sources of data were used for the period 2000-2011. The hypotheses were tested using the multiple regression technique. The results show that accounts receivable ratio, debt ratio and sales growth rate had positive and significant relationship with the profitability of the firms under study
Keywords: Corporate profitability, Industrial and Domestic Products, Management, Nigeria, Receivables Ratio
