تفاصيل الرسالة العلمية

The objective of this study is to test the impact of working capital management on the profitability of Jordanian commercial banks during the period (2008-2017). To achieve the objective of this study, the researcher collected and analyzed the data of the banks using the random effect model based on the Husman test result. There are five independent variables including:(external expenses, total reserves, bank size, debt portfolio, return on assets) and (profitability) is a dependent variable. The results of the study show that there is a statistically significant effect of the external expenses on the profitability of the Jordanian commercial banks, there is a statistically significant effect on the total reserves on the profitability of commercial banks in Jordan, there is a statistically significant effect on the size of the bank on the profitability of Jordanian commercial banks, the debt has significant impact on the profitability of commercial banks in Jordan. Finally, there is a significant impact of the return on assets on the profitability of commercial banks in Jordan. The researcher recommended a set of recommendations, the most important is that set a restrict lending policies and procedures that enable banks to recover a larger proportion of granted loans to total loans.