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                <text>Results&#13;
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                <text>This paper examine the impact of working capital and debt financing on the profitability of twenty-two (22) licensed banks in Ghana spanning from 2008 to 2018. To ascertain the influence of working capital and debt financing on the profitability of banks, the study adopt Generalized Linear Square (GLS) estimator and the Robust Random-Fixed Effect Model (RE) to analyzed the data and explaining the model equation. Using a panel data approach, the study found that variable return on equity (ROE) used to measure profitability recorded a positive association with borrower’s collection periods, bank cash conversion cycles, and debt financing presented by long-term debts. Besides, the study also revealed no significant link between short-term debts with ROE. Further, result from the main panel data disclosed that the moderating variables borrowers collection periods and short-term debt (BCP* STD), bank cash conversion cycle and long-term debt (BCCC* LTD) exhibited a significant influence on the profitability surrogated by return on equity (ROE). Whereas, the other interacting variables including BCP* LTD and BCCC* STD recorded no significant impact on return on equity. The study suggests that for banks to increase their profitability and maximize shareholder's worth it recommended that working capital and debt financing is imperative which need to be managed efficiently and effectively to uphold the confidence in the Ghanaian banking industry.</text>
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