Mohammad Abdul-Hamid Ahmed Masa'dehMohamad Yazis Ali BasahMohd Adha IbrahimNazratul Aina Mohamad Anwar2024-05-282024-05-2820232024-1-3AHMED MASA'DEH, Mohammad Abdul-Hamid et al. Working Capital Efficiency and Earning Management in Jordan. International Journal of Advanced Research in Economics and Finance, [S.l.], v. 5, n. 2, p. 28-42, june 2023. ISSN 2682-812X. Available at: <https://myjms.mohe.gov.my/index.php/ijaref/article/view/22262>. Date accessed: 11 jan. 2024.2682-812X10.55057/ijaref.2023.5.2.4https://myjms.mohe.gov.my/index.php/ijaref/article/view/22262https://oarep.usim.edu.my/handle/123456789/7700Vol. 5, No. 2Industrial 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.en-USEarning Management, Corporate Governance, Working Capital Efficiency, and Manufacturing CompaniesArticle284252