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Leading and lagging

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Leading and lagging
Refers to timing of cash flows within a corporation.
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Radically refocus performance reporting and analysis on key relationships and linkages; rebalance measures in terms of leading and lagging, internal and external information.
Identifying business risks: two consultants urge finance executives ... by Hackett, Greg / Financial Executive
Additionally, leading and lagging policies may be used to shift funds from cash-rich to cash-poor affiliates, thereby improving short-term liquidity.
Managing foreign currency exchange risk by Journal of Accountancy
Understand the leading and lagging software categories
Which Vendors Are Companies Purchasing Software Products And/Or ... by Business Wire
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