Trade debt will be a permanent and very important source of short-term financing. Different types of return ratios have a decisive and different impact on trade debt. In fact, internal return ratios are able to explain firms' short-term financial behavioural towards an increase (or decrease) on...

This is an introduction to firm's financial sustainability new ideas beyond the environmental sustainability concerns, based on a principle: balance and a method: interaction. It is specifically addressed to the interaction between the two kinds of financial policies: short-term financial policy...

Trade debt is a very important source of financing with some significant factors to induce more or less (including the substitution effect) trade credit extending: long-term financing, size, return on assets, return on equity and fixed assets, in one hand; short-term financing (substitution...