leading and lagging

Leading and lagging

Refers to timing of cash flows within a corporation.

leading and lagging

see EXCHANGE RATE EXPOSURE.
References in periodicals archive ?
On the positive side, greater absolute reductions in poverty and infant mortality is observable while on the negative side, no evidence of convergence in per capita incomes could be traced across the leading and lagging regions of the South Asia.
The diffusion indexes of the coincident, leading and lagging indicators compare the current levels of various economic indicators with their levels three months earlier.
- For the coincident index, the overall estimation period, 1948-89, is used to calculate component standardization factors; for the leading and lagging indexes, subperiods are used.
The trends in the revised leading and lagging indexes are much lower than those in the corresponding current indexes.
These include pricing, settlement, forward contracts, leading and lagging, netting and reinvoicing.