This study aimed to find out the effect of working capital efficiency on earning management in Jordan. The study relied on the descriptive analytical approach. Where the study population consists of all Jordanian industrial companies listed on the Amman Stock Exchange for the period 2013-2022, which are 33 listed companies, and the collected data were analyzed through the STATA program. The results indicate that there is a significant effect between the working capital efficiency (Average Receivable Collection Period, Average Payable Period, Average Inventory Holding Period, Average Cash Cycle Period, Net Trading Cycle) on the earnings management of industrial companies listed on the Amman stock exchange. The findings of the study contribute to the literature on working capital management and earnings management and have important implications for the financial performance of firms in Jordan. Overall, working capital management is a crucial aspect of financial management for manufacturing firms in Jordan. Effective working capital management can help firms maintain their operations, manage their cash flow, and improve their financial performance, while also contributing to the development of the manufacturing sector and the economy as a whole.

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