The Impact of Accounts Receivables Management on Financial Performance of Quoted Oil and Gas Firms in Nigeria

Abstract

This study examines the impact of Accounts Receivable Management on financial performance of quoted Oil and gas firms in Nigeria. The study has been conducted in different parts of the globe and in Nigeria with different findings which are mixed and inconclusive. The population of the study consists of ten (10) firms quoted on the Nigerian stock exchange as at 31st December 2021 out of which ten (10) firms were selected as samples for a period of Ten (10) years from 2012 to 2021 based on purposeful sampling technique. The study uses Correlation matrix and OLS regression as tools for analysis and adopted the correlational research design. The study shows that Account receivables Management have a positive significant impact on financial performance of quoted oil and gas firms in Nigeria. Debt has a positive significant impact on financial performance of quoted oil and gas firms in Nigeria