Findings
This section presents the results of the study based on the research questions posed earlier to provide the profit of APC for manufacturing SMEs in Malasia, and to identify some determinants of the credit collection period . In the first section, we use descriptive statistics to describe the profile of APC of the APC of the SMEs . We also report the characteristics of the variables used in the analysis . In the following section, we offer the multiple regression results in response to the second research question .