The results reveal a statistically significant relationship between (IT), (ART), and profitability indices: gross profit margin (GPM). For empirical estimation, regression analysis has been used. This research fills a gap in the literature. This research aims to examine the link between inventory turnover (IT), accounts receivable turnover (ART), and profitability for manufacturing firms listed on the Bahrain Stock Exchange from 2012 to 2021. Prior research identified discrepancies between inventories, receivables, and total asset turnover, as well as profitability measurements such as gross profit margin (GPM) and net profit margin (NPM), as well as ROA and ROE. The company will profit more if its inventory and accounts receivable turnover rates increase. Profitability is a criterion for determining the health of a business, so we need an analytical tool to evaluate it. Aliĭepartment of Finance, College of Business Administration, University of Business and Technology, Jeddah, Saudi ArabiaĪccounts Receivable Turnover, Inventory Turnover, Profitability, Manufacturing sector, Bahrain Abstract
Ruaa Binsaddig, Anis Ali, Talal Al-Alkawi, Basel J.
