Abstract:

The present paper seeks to investigate the impact of conservative, aggressive, and moderate working capital strategies, on the profitability of Jordanian food companies, especially there is still ambiguity and limited research has been conducted recently regarding working capital strategies and their effect on the ability of the firms to improve their performance and profits. Descriptive statistics, One Sample (T) Test, and One-Way ANOVA and Simple Regression were adopted to be able to achieve the objectives of the study and test their hypothesis. The most important results of the study were: there is a statistically significant negative effect of both conservative and aggressive strategies on the profitability of Jordanian food companies, and there is a statistically significant positive effect of the moderate strategy on the profitability of Jordanian food companies.