Trade Credit Management and Profitability of Jordanian Manufacturing Firms

The significant role of Small and Medium Enterprises (SMEs) in the growth economy has been well-documented past few decades. Studies literature have focused on reasons behind trade credit offerings acceptance SMEs, but empirical findings revealing positive relationship between itself profitability is still limited. Thus, this paper, effect SMEs from side supply demand examined. paper 38 Amman Stock Exchange (ASE) for years 2009 to 2021. obtained showed a accounts payable profitability, which indicates that should establish long-term relationships with their suppliers maintain credit. However, no clear was found receivable represented by ROE ROA. Furthermore, financial leverage size were revealed impact SMEs.