Rotazione dei crediti commerciali e performance aziendali.Effetti della Direttiva UE relativa ai pagamenti della P.A.

RICCIO, GIUSEPPE

2015-01-01

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Abstract

This paper aims to examine the possible effects on corporate performance management arising from the application of late payment directive 2011/17/EU which was implemented in the Italian law on November 2012. The paper shows on a micro-economic basis how positive effects on corporate performance due to on time collection of bills can support the growth of Smes's which, for tese reasons, should enforce the role of credit manager.