ABSTRACT:

mso-bidi-font-weight:bold">Account receivable
management is an important fact of financial management. Their
accurate
monitoring and proper management are also important dimensions in organization.
This study examines the impact of account receivables management on corporative
performance of selected quoted food and beverages manufacturing companies in
Nigeria. The variables include, accounts receivable, debt and sales growth.
Secondary sources of data were used for the period 2005-2016. The hypotheses
were analyzed using the multiple regression analytical tools. The findings show
that accounts receivable had negative and non-significant relationship with
profitability, while debt had positive but non-significant relationship with
profitability of food and beverages manufacturing companies in Nigeria.
Finally, sales growth also had positive and non-significant relationship with
profitability.